https://www.taxtmi.com/caselaws?id=99081 Section 477 of the Companies Act, 1956 applies only to persons who can be examined on oath, so a juristic company alleged to owe money to a company in liquidation cannot be directly summoned and examined under that provision. Examining an officer or director of the debtor company would not cure that defect, because such examination would not support a payment order against the company itself and would serve no useful purpose where the liquidator already has the relevant accounts. Where the allegations against ex-directors were already the subject of proceedings under sections 542 and 543, no further summons was directed in this proceeding. en-us Tue, 23 Apr 1974 00:00:00 +0530 Wed, 25 Jan 2012 11:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99081 Section 477 of the Companies Act, 1956 applies only to persons who can be examined on oath, so a juristic company alleged to owe money to a company in liquidation cannot be directly summoned and examined under that provision. Examining an officer or director of the debtor company would not cure that defect, because such examination would not support a payment order against the company itself and would serve no useful purpose where the liquidator already has the relevant accounts. Where the allegations against ex-directors were already the subject of proceedings under sections 542 and 543, no further summons was directed in this proceeding. Case-Laws Companies Law Tue, 23 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99081