https://www.taxtmi.com/caselaws?id=100310 Section 483 of the Companies Act, 1956 was construed as conferring appeals only from orders made in the matter of winding up, meaning matters forming part of the winding-up process itself and not proceedings merely incidental to it. The obligation to submit a statement of affairs under section 454, and a prosecution for default under section 454(5A), were treated as punitive proceedings arising out of winding up but not as part of the winding-up process. On that basis, an order convicting the accused in such a criminal prosecution was held outside section 483, and the appeal was not maintainable. en-us Tue, 04 Sep 1984 00:00:00 +0530 Tue, 31 Jan 2012 18:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100310 Section 483 of the Companies Act, 1956 was construed as conferring appeals only from orders made in the matter of winding up, meaning matters forming part of the winding-up process itself and not proceedings merely incidental to it. The obligation to submit a statement of affairs under section 454, and a prosecution for default under section 454(5A), were treated as punitive proceedings arising out of winding up but not as part of the winding-up process. On that basis, an order convicting the accused in such a criminal prosecution was held outside section 483, and the appeal was not maintainable. Case-Laws Companies Law Tue, 04 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100310