CHAGLA, C.J.:- This is an appeal against an order passed by Coyajee J. adjourning the petition for winding up the Hirjee Mills till 15-3-1955, in order to enable certain shareholders to file a suit for the purpose of a declaration that the debentures issued in favour of the petitioners were not valid in law, and the first contention that has been urged in limine is that the appeal is not maintainable.

2. Section 202 of the Companies Act deals with appeals from orders made or decisions given in the matter of the winding up of a company, and it is not disputed that this particular order was made in the matter of the winding up of the Hirjee Mills. That order was made under S.170 of the Companies Act and that section provides that on hearing the petition the Court may dismiss or adjourn the hearing conditionally or unconditionally or make any interim order or any other order it deems fit.

What is urged is that although this is an order under S.170 and although this is an order in the matter of the winding up, inasmuch as the order was made by Coyajee J. on the Original Side of the High Court, this order does not constitute a judgment within the meaning of cl. 15 of the Letters