S.P.Goyal, J.

1. This order will dispose of three petitions (Company Petitions Nos. 59, 60 and 61 of 1986) which involve a common question of law.

2. The petitioners have filed these petitions under Section 446 of the Companies Act, 1956 (hereinafter called "the Act"), for the recovery of the amounts of debts together with interest alleged to be due to them from the company which is in liquidation. A preliminary objection has been raised by the official liquidator that no petition under Section 446( 1 )(b) is competent and the only remedy available to the petitioners was to prove their debts before the official liquidator under Section 528 of the Act in accordance with the procedure provided in the Companies (Court) Rules, 1959 (hereinafter called " the Rules "). Section 528 of the Act provides that in every winding up, all debts payable on a contingency, and all claims against the company, present or future, certain or contingent, ascertained or sounding only in damages, shall be admissible to proof against the company. A detailed procedure as to how the debts are to be proved is provided in the rules from Rule 147 onwards. Against the decision of the liquidator, an appeal