https://www.taxtmi.com/caselaws?id=98063 An unappealed order settling the list of contributories in winding up proceedings attains finality and operates as res judicata, so contributory liability cannot later be reopened through a rectification petition against the share register. The application was also held to be barred by inordinate delay because the allotment had been made years earlier and no satisfactory explanation for the lapse of time or alleged fraud was offered. On these grounds, the rectification order could not stand and the petition was dismissed with costs. en-us Tue, 27 Aug 1963 00:00:00 +0530 Thu, 19 Jan 2012 11:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98063 An unappealed order settling the list of contributories in winding up proceedings attains finality and operates as res judicata, so contributory liability cannot later be reopened through a rectification petition against the share register. The application was also held to be barred by inordinate delay because the allotment had been made years earlier and no satisfactory explanation for the lapse of time or alleged fraud was offered. On these grounds, the rectification order could not stand and the petition was dismissed with costs. Case-Laws Companies Law Tue, 27 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98063