( 1 ) THIS is an appeal under Section 483 of the Companies Act, 1956, against the order of the company judge dated August 31, 1990, whereby the learned-company judge ordered the appellant company to be wound up. The controversy in this appeal is a narrow one. The appellant has no grievance against the winding up of the appellant company. The appellant s grievance is only this : that the company judge should have proceeded to wind up the company under Section 20 of the Sick Industrial Companies (Special Provisions) Act, 1985. It would be relevant to mention here that, on June 23, 1988, the board for Industrial and Financial Reconstruction passed an order recommending to this court that the appellant -company be wound up. The board sent its opinion under sub-section (1) of Section 20 of the said Act. According to the appellant, the learned company judge ought to have proceeded to pass the order of winding up under sub-section (2) of Section 20 and, thereafter, is required to proceed under sub-section (3) of Section 20. The learned company judge should not have proceeded with the winding up petition filed by the respondent and passed an order for winding up of that p