https://www.taxtmi.com/caselaws?id=277753 An order in winding-up proceedings directing directors to appear for examination under Section 195 of the Companies Act, 1913 was held not to be a judgment appealable under Section 202 read with Clause 15 of the Letters Patent. The court reasoned that an appeal under Section 202 is subject to the same conditions as an appeal from an ordinary civil order, so the impugned order had to finally determine a right or liability to qualify as a judgment. Because the direction only recorded a prima facie basis for obtaining information about the company's affairs and did not adjudicate any liability of the directors, it lacked the character of a judgment. The appeal was therefore incompetent and dismissed with costs. en-us Wed, 27 Apr 1927 00:00:00 +0530 Fri, 21 Dec 2018 11:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277753 An order in winding-up proceedings directing directors to appear for examination under Section 195 of the Companies Act, 1913 was held not to be a judgment appealable under Section 202 read with Clause 15 of the Letters Patent. The court reasoned that an appeal under Section 202 is subject to the same conditions as an appeal from an ordinary civil order, so the impugned order had to finally determine a right or liability to qualify as a judgment. Because the direction only recorded a prima facie basis for obtaining information about the company's affairs and did not adjudicate any liability of the directors, it lacked the character of a judgment. The appeal was therefore incompetent and dismissed with costs. Case-Laws Indian Laws Wed, 27 Apr 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277753