( 1 ) THIS is a petition for revision of an order made by a learned District Judge refusing to grant an insolvent a protection order.

( 2 ) THE petitioner was adjudicated an insolvent. His only indebtedness was to the State in respect of Income-tax and the State were heard during the adjudication proceeding. Having been adjudged insolvent the petitioner was arrested as the State had taken certificate proceedings against him in respect of income-tax due.

( 3 ) THE petitioner then applied to the Court for protection under Section 31 of the Provincial Insolvency Act. Before the learned Judge it was contended that Section 31 had no application to Crown debts. But the learned Judge was of opinion that the section was so framed as to coyer all debts whether due to the State or to private persons. The learned Judge however was of opinion that he should not make a protection order because even after discharge the petitioner would still be liable for this debt. It was on that ground that the learned Judge refused to make a protection order.

( 4 ) MR. Atul Gupta on behalf of the petitioner has contended that this was a case in which a protection order should have been made