JUDGMENT 1. This is an appeal from the order of the Subordinate Judge of Vizagapatam, dated 16th December, 1939, dismissing a petition for taking security presented by the appellant under Section 280 of the Indian Companies Act. A preliminary objection has been taken to this appeal on the ground that no appeal lies from an order of this kind. We think this objection is well founded. Section 202 of the Indian Companies Act which is relied upon has. no application because this is not an order passed in the matter of winding up of the company and indeed the Subordinate Judge has no jurisdiction whatever to order winding up. So far as the Civil Procedure Code is concerned, obviously no appeal would lie from an order of this kind. We therefore uphold the preliminary objection and dismiss the appeal as incompetent. The appellant will have to pay the costs of the respondent in this appeal.