https://www.taxtmi.com/caselaws?id=98497 An appeal under section 202 of the Indian Companies Act, 1913 lay only from an order that finally affected the rights and liabilities of the parties. A preliminary order under section 235, made at the enquiry stage and dropping proceedings against two directors for lack of a prima facie case while the enquiry continued against others, did not finally determine those directors' liability. As the determination remained interlocutory and could be revisited if fresh material emerged, it lacked the finality required for appellate review. The result was that such an order was not appealable under section 202 and the appeal was incompetent. en-us Wed, 06 Sep 1967 00:00:00 +0530 Fri, 20 Jan 2012 17:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98497 An appeal under section 202 of the Indian Companies Act, 1913 lay only from an order that finally affected the rights and liabilities of the parties. A preliminary order under section 235, made at the enquiry stage and dropping proceedings against two directors for lack of a prima facie case while the enquiry continued against others, did not finally determine those directors' liability. As the determination remained interlocutory and could be revisited if fresh material emerged, it lacked the finality required for appellate review. The result was that such an order was not appealable under section 202 and the appeal was incompetent. Case-Laws Companies Law Wed, 06 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98497