https://www.taxtmi.com/caselaws?id=97738 Proceedings against officers of a banking company under section 235 of the Companies Act were held to fall within the overriding scheme of Part IIIA of the Banking Companies Act, so the appeal was subject to the restriction in section 45N and was not maintainable. The court rejected the argument of vested appellate rights because the relevant applications were filed after Part IIIA came into force, and treated the proceeding as a civil proceeding for section 45N. It further held that an order under section 235 read with section 45H was not a decree for Court Fees Act purposes, so ad valorem court fee was not payable and the fee already paid was sufficient. en-us Wed, 24 Aug 1960 00:00:00 +0530 Tue, 17 Jan 2012 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97738 Proceedings against officers of a banking company under section 235 of the Companies Act were held to fall within the overriding scheme of Part IIIA of the Banking Companies Act, so the appeal was subject to the restriction in section 45N and was not maintainable. The court rejected the argument of vested appellate rights because the relevant applications were filed after Part IIIA came into force, and treated the proceeding as a civil proceeding for section 45N. It further held that an order under section 235 read with section 45H was not a decree for Court Fees Act purposes, so ad valorem court fee was not payable and the fee already paid was sufficient. Case-Laws Companies Law Wed, 24 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97738