Agarwala, J.

[1] This is a special appeal arising in proceedings under Section 235, Companies Act. The Jwala Bank Ltd., went into liquidation by an order dated 17-2-1950 upon an application for winding up made on 1-8-1949. An appeal was filed against the order of winding up and the winding up proceedings were stayed pending the appeal. The appeal was, however, dismissed on 24-10-1950. The Official Liquidator filed a Petition under Section 235, Companies Act, against seven persons including the appellant who was one of the Directors of the Bank.

[2] The Official Liquidator's case was that the Directors, Manager and Auditors of the Bank were guilty of various acts of misfeasance which caused to the Company a loss of over four & a half lacs of rupees. He prayed that a decree for this amount be passed against the opposite parties including the appellant severally or jointly.

[3] The appellant and the, other opposite parties denied the allegations made against them and further pleaded that the application was barred by limitation. On their prayer that the plea of limitation may be decided first, the learned Company Judge proceeded to decide it and came to the conclusion that the Official Liquidator's application was within time. Against this order of the learned Company Judge, this special appeal has been instituted and a preliminary objection has been raised by the learned counsel for the Official Liquidator that the appeal does not lie.

[4] A special appeal to a Division Bench from the judgment of a single Judge lies under Ch. 8, Rule 5 of the Rules of the Court, No appeal would lie under this rule unless the order of the learned single Judge amounts to what is described as a "judgment".

[5] An appeal also lies from any order or decision made or given in the matter of winding up of a company under Section 202, Companies Act. The section runs as follows:

"Re-hearings of, and appeals from, any order or decision made or given in the matter of the winding up of a company by the Court may be had in the same manner and subject to the same conditions in and subject to which appeals may be had from any order or decision of the same Court in cases within its ordinary jurisdiction."

[6] Under Section 202 appeals lie from any order or decision, but in the same manner and subject to the same conditions as apply to an appeal from any order or decision of the same court in cases within its ordinary jurisdiction.

[7] "Manner" means "method or mode or style" (see Webster's International Dictionary) The word "manner" therefore refers to the procedure to be followed in the matter of institution and hearing of the appeal.

[8] "Condition" means "essential quality; property, attribute, that which must exist as the occasion or concomitant of something else; that which is requisite in order that s9mething else should take effect; an essential qualification; stipulation; terms specified; a clause in a contract, or agreement, which has for its object to suspend, to defeat, or in some way to modify, the principal obligation." (See Webster's International Dictionary.")

The word "condition" has reference to the nature, quality, qualifications of the order or decision itself against which an appeal is proposed to be filed and the other circumstances touching the right of appeal. The requirement that in order that an appeal should lie, the order or decision must be a final order, or a judgment or a decree or an order of a particular nature is certainly a "condition" of the right of appeal. The "conditions" applicable to appeals from the orders or decisions of the Court made in the exercise of its ordinary jurisdiction are also applicable to the orders or decisions of the Court made in the winding up, proceedings.

[9] Therefore when an appeal is filed from an order or decision made or given by a single Judge of a High Court in the matter of the winding up of a company, an appeal lies to a Division Bench in the same manner and subject to the same conditions in