https://www.taxtmi.com/caselaws?id=109402 A conviction under section 454(5) of the Companies Act, 1956 is treated as part of the special winding-up jurisdiction and not as a conviction after trial in the High Court's extraordinary original criminal jurisdiction. On that basis, the appellate route under section 374(1) of the Code of Criminal Procedure, 1973 does not apply. Section 483 of the Companies Act, 1956, being a wide special appeal provision covering orders and decisions in winding-up matters, governs the remedy instead. The appeal is therefore maintainable under section 483, and the objection that only a direct appeal to the Supreme Court lies fails. en-us Thu, 21 Aug 2003 00:00:00 +0530 Mon, 09 Apr 2012 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109402 A conviction under section 454(5) of the Companies Act, 1956 is treated as part of the special winding-up jurisdiction and not as a conviction after trial in the High Court's extraordinary original criminal jurisdiction. On that basis, the appellate route under section 374(1) of the Code of Criminal Procedure, 1973 does not apply. Section 483 of the Companies Act, 1956, being a wide special appeal provision covering orders and decisions in winding-up matters, governs the remedy instead. The appeal is therefore maintainable under section 483, and the objection that only a direct appeal to the Supreme Court lies fails. Case-Laws Companies Law Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109402