( 1 ) THIS revision petition has been headed as under S. 115 of the Civil P. C. but it is really under S. 75 of the Provincial Insolvency Act 5, 1920, (hereinafter referred to as the Act ), against the appellate order of Mr. M. K. Chawla, Additional District Judge, dated 5th Oct. 1972. by which he has dismissed the (Against order of M. K. Chawla, Additional Dist. J. , Delhi, D/- 5-10-1972.) appeal and affirmed the order of the Insolvency Judge, dated 10th February, 1972, refusing to dismiss the insolvency petition filed by the creditors, respondents 1 and 2, against the petitioners.

( 2 ) THE material facts of the case lie in a narrow compass. The creditors, who are contesting respondents before me, deposited some amounts with the petitioners, the details of which it is not necessary to state at this stage. They had received part of the payment, but had not received the balance in spite of repeated demands. The respondents filed an application under S. 9 of the Act for adjudication of the petitioners as insolvent and claiming that the petitioners before me had committed various acts of insolvency mentioned in the petition. They also alleged that the petitioners owed a s