( 1 ) THIS appeal arises out of proceedings under Section 183, Companies Act. The facts briefly stated are as follows.

( 2 ) IN 1921, 703 shares were purchased by one Har Krishna Das. Then in 1928 another lot of shares 718 in number were purchased in the name of Hari Krishna Das, but in reality it was purchased by Har Krishna Das together with two other persons named Narottam Das and Ram chandra Rao Naik Kalia. These shares were registered in the name of Har Krishna Das alone. Later on 239 out of these 718 shares were registered in the name of Narottam Das and the remaining 479 shares remained registered in the name of Har Krishna Das. Har Krishna Das died in 1938. On 1-8-1939 the Banaras Bank went into liquidation and the liquidators had to determine who the legal representatives and heirs of Har Krishna Das were who should be brought on the register of share-holders as contributories. At his death, Har Krishna Das had only one brother living, namely, Udai Karau Das. He had four other brothers who had died prior to his death. The liquidators held that Udai Karan Das was the legal representative and heir of Har Krishna Das. Udai Karan Das objected to this finding and o