https://www.taxtmi.com/caselaws?id=108701 A winding up petition under the Companies Act, 1956 is a statutory proceeding and not a suit to enforce a contractual right, so section 69(2) of the Indian Partnership Act, 1932 did not bar a petition filed by an unregistered partnership firm. The court also held that the petitioning creditor failed to prove the claimed rate of interest because the supporting material was only an unsigned, unauthenticated statement and did not establish a reliable basis for computation. The order under challenge was therefore sustained, and the appeal failed on merits. en-us Wed, 15 May 2002 00:00:00 +0530 Tue, 03 Apr 2012 14:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108701 A winding up petition under the Companies Act, 1956 is a statutory proceeding and not a suit to enforce a contractual right, so section 69(2) of the Indian Partnership Act, 1932 did not bar a petition filed by an unregistered partnership firm. The court also held that the petitioning creditor failed to prove the claimed rate of interest because the supporting material was only an unsigned, unauthenticated statement and did not establish a reliable basis for computation. The order under challenge was therefore sustained, and the appeal failed on merits. Case-Laws Companies Law Wed, 15 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108701