JUDGMENT

Eusoffe Abdoolcader FJ:

A short, swift and simple solution to the point in issue in these proceedings was regrettably occluded by the manner in which the basic issue arising for determination was presented, discussed and considered before the matter came before us. It is not necessary for the purposes of this judgment to set out the facts of the case at any length as the issue involved is primarily one of law pertaining to the winding up by order of Court of Ismail Mahyuddin Enterprise Sdn. Bhd. (`the Company'), a company incorporated under the Companies Act, 1965. The Company was ordered to be wound up and the respondent was appointed provisional liquidator thereof by an order of Court made on 22 July 1976 on petition presented by a creditor on 14 November 1975. The respondent was subsequently appointed liquidator of the Company by an order made on 7 March 1977. By virtue of the provisions of s. 219(2) of the Companies Act the winding up was deemed to have commenced at the time of the presentation of the petition therefor, namely, 14 November 1975.

The appellant, in response to a notice dated 28 October 1976 issued by the respondent to creditors of the Company to prove th