https://www.taxtmi.com/caselaws?id=111279 Rule 164 of the Companies (Court) Rules, 1959 gives an aggrieved creditor a statutory remedy to challenge the official liquidator's decision on proof of debt, and that remedy is appellate in substance rather than a mere procedural label. Because it permits re-examination of the liquidator's decision by the court, it answers the accepted legal meaning of an appeal. Once the company judge decides such an appeal, a further intra-court appeal is barred by section 100A of the Code of Civil Procedure, 1908. The legal position on maintainability is therefore that the second appeal does not lie. en-us Fri, 22 Jun 2007 00:00:00 +0530 Sat, 21 Apr 2012 16:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111279 Rule 164 of the Companies (Court) Rules, 1959 gives an aggrieved creditor a statutory remedy to challenge the official liquidator's decision on proof of debt, and that remedy is appellate in substance rather than a mere procedural label. Because it permits re-examination of the liquidator's decision by the court, it answers the accepted legal meaning of an appeal. Once the company judge decides such an appeal, a further intra-court appeal is barred by section 100A of the Code of Civil Procedure, 1908. The legal position on maintainability is therefore that the second appeal does not lie. Case-Laws Companies Law Fri, 22 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111279