https://www.taxtmi.com/caselaws?id=98166 Public examination under winding-up provisions was treated as an evidentiary process aimed at collecting material and determining whether any act or omission caused loss to the company or bank, not as a proceeding that itself accused the persons concerned of an offence. On that basis, allegations of fraud or references to prosecution did not attract Article 20(3) where they were immaterial to the public examination order. The same reasoning was applied to section 478 of the Companies Act, 1956 and section 45G of the Banking Companies Act, 1949. The order for public examination was therefore upheld, the appellate order was set aside, and the single judge's order was restored. en-us Mon, 17 Aug 1964 00:00:00 +0530 Fri, 22 Aug 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98166 Public examination under winding-up provisions was treated as an evidentiary process aimed at collecting material and determining whether any act or omission caused loss to the company or bank, not as a proceeding that itself accused the persons concerned of an offence. On that basis, allegations of fraud or references to prosecution did not attract Article 20(3) where they were immaterial to the public examination order. The same reasoning was applied to section 478 of the Companies Act, 1956 and section 45G of the Banking Companies Act, 1949. The order for public examination was therefore upheld, the appellate order was set aside, and the single judge's order was restored. Case-Laws Companies Law Mon, 17 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98166