Ranjan Gogoi, J.

1. The winding up of the respondent-company, on the ground of its inability to pay its debts within the meaning of Section 433(e) of the Companies Act, 1956, has been prayed for by means of the present company petition. The debt, in respect of which the alleged default has occurred, is claimed to be due under a decree passed by the District Court of the United States of America, on a claim made by the company petitioner, as the plaintiff, against the respondent-company, as the defendant. The claim, which has been decreed, is on account of a breach of an implied warranty as to the quality of goods supplied by the respondent-company to the petitioner, thereby causing loss and damage to the petitioner-company. While the facts of the claim adjudicated by the District Court in the United States of America need not be recited, it must be noticed that in the proceeding before the United States Court, leading to the decree, the defendant, i.e., the respondent-company appeared pursuant to the summons received and filed an application asserting lack of jurisdiction of the court. No written statement setting up any particular defence was filed by the respondent-company