National Bank brought a petition at the Federal Revenue Court in an effort to wind up the respondents for failure to pay its debt.

The respondents filed two affidavits in opposition. The said affidavits were filed outside the stipulated 7 day period as prescribed under Rule 36(1) of the Companies (Winding-Up) Rules 1949 (S.1 1949 No. 330). But the respondents sought to explain its reasons for not complying with the rule but never sought an extension of time.

The court neverthe¬less suo motu granted an extension, admitted the affidavits and made an interim order dependent upon the matters deposed to in the said affidavits. The appellant appealed against the interim order.