( 1 ) THIS appeal has been filed under section 75 of the Provincial Insolvency Act against the appellate order of Mr. H. K. S. Malik, Additional District Judge, Delhi dated 8th October, 1974, by which he has dismissed the appeal of the appellant herein as barred by time. The appellant in the appeal before me is the insolvent who had been adjudicated by order dated 30th September, 1967 and a first appeal against the same was dismissed on 31st July, 1969 and a revision against the same was dismissed by this court on 27th March, 1970 and a petition for special leave to appeal has also been dismissed by the Supreme Court with the result that the adjudication has become. final. The petitioning creditor moved an application against the insolvent for directions to produce the books of account. There is some dispute as to where the account books are. The contention of the insolvent has been that they had been handed over to a private receiver appointed by the Hindustani Mercantile Association, but this fact has been denied by the opposite party. The Insolvency Court had previously ordered issue of summons to the Hindustani Mercantile Association and the said receiver to pro