Judgment

SHAH, J.:- Respondents 1 to 3 in this appeal presented a petition before the Insolvency Judge, Kanpur for an order adjudicating the second appellant - Kotwaleshwar Prasad insolvent. In their petition they alleged that Kotwaleshwar had in the course of business dealing with them borrowed Rs.15,000/- on September 28, 1935 from respondents 1 and 3 and had executed a promissory note agreeing to repay the amount, and that he had borrowed Rs. 3,500/- on January. 9, 1936 and Rs. 4,000/- on April 7, 1936 from respondent 2, and executed similar promissory notes, that he had failed to repay the amounts due by him and with a view to defeat or delay his creditors secluded himself so as to deprive his creditors of the means of communicating with him and had thereby committed an act of insolvency. The Insolvancy Judge by order dated October 8, 1937 adjudicated Kotwaleshwar insolvent and appointed the first appellant the Official Receiver, Kanpur, as receiver of his estate with powers under S. 80 of the Provncial Insolvency Act, 1920 - hereinafter called the Act .

2. The Receiver proceeded in exercise of the powers under S. 33 read with S. 80 of the Act to frame a schedule of debts. The c