https://www.taxtmi.com/caselaws?id=98205 An order refusing winding up under section 433 of the Companies Act, 1956 is discretionary and does not determine a right in controversy so as to amount to a decree within section 2(2) of the Code of Civil Procedure, 1908. The fact that winding-up orders are appealable and may be enforced in the same manner as a decree does not convert such an order into a decree. The court-fee provisions applicable to appeals from decrees therefore do not govern an appeal against refusal of winding up, and the alternative valuation provisions relied on were inapplicable. The court-fee paid on the memorandum of appeal was held to be adequate. en-us Tue, 26 Nov 1963 00:00:00 +0530 Thu, 19 Jan 2012 16:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98205 An order refusing winding up under section 433 of the Companies Act, 1956 is discretionary and does not determine a right in controversy so as to amount to a decree within section 2(2) of the Code of Civil Procedure, 1908. The fact that winding-up orders are appealable and may be enforced in the same manner as a decree does not convert such an order into a decree. The court-fee provisions applicable to appeals from decrees therefore do not govern an appeal against refusal of winding up, and the alternative valuation provisions relied on were inapplicable. The court-fee paid on the memorandum of appeal was held to be adequate. Case-Laws Companies Law Tue, 26 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98205