https://www.taxtmi.com/caselaws?id=98884 The High Court of Orissa, in a case concerning the appointment of a liquidator for a company, ruled that the Chartered Accountant firm, Rowe and Pal, did not qualify as a body corporate under the Companies Act. As the firm was deemed a partnership and not a distinct legal entity, the Registrar of Companies' challenge to the appointment was dismissed. The court highlighted the differences between corporations aggregate and partnership firms, ultimately upholding the validity of Rowe and Pal's appointment as the liquidator in the members' voluntary winding-up process. en-us Mon, 13 Sep 1971 00:00:00 +0530 Tue, 24 Jan 2012 13:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98884 The High Court of Orissa, in a case concerning the appointment of a liquidator for a company, ruled that the Chartered Accountant firm, Rowe and Pal, did not qualify as a body corporate under the Companies Act. As the firm was deemed a partnership and not a distinct legal entity, the Registrar of Companies' challenge to the appointment was dismissed. The court highlighted the differences between corporations aggregate and partnership firms, ultimately upholding the validity of Rowe and Pal's appointment as the liquidator in the members' voluntary winding-up process. Case-Laws Companies Law Mon, 13 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98884