1. These appeals, ten in number, are by some of the creditors of the Sitaram Spinning and Weaving Mills Limited, Trichur an insolvent company against a common order of the District Judge of Trichur dated 16 91958. The controversy relates to the date till which interest is admissible under the Indian Companies Act, 1913.

2. According to the appellants the date till which interest is admissible is the date of the order for the winding up of the company which in this case was 411954. According to the Official Liquidators and the order under appeal the relevant date is the date of the presentation of the petition for the winding up of the company which in this case was 14 71953.

3. The only basis for the contention of the appellants is the wording of R.159 of the Indian Company Rules, Travancore-Cochin, 1952. That rule reads as follows:

"The value of all debts and claims against the company shall, as far as is possible, be estimated according to the value thereof at the date of the order of the winding up of the company."

4. There was a similar reference to the date of the winding up order in the rule that obtained in England at the time the decision in (1929) 2 Ch. 261 was ren