This is an appeal against the order of the First Subordinate Judge, Manipur allowing absolute discharge to the respondent-insolvent under Sec. 41(1) of the Provincial Insolvency Act.

2. Only two points were raised in appeal - one was that the learned Subordinate Judge had no jurisdiction to entertain and dispose of the application under the Provincial Insolvency Act in the absence of a Gazette Notification by the State Government investing him with power under Sec. 3 of the Provincial Insolvency Act. The second point raised was that the respondent acted in a mala fide manner in concealing a half share of the land under certain patta numbers which were obtained by him, as a result of the decision of the First Subordinate Judge in Title Suit No. 27 of 1954.

3. I shall take up the question of jurisdiction first. This insolvency case was originally filed as No. 5 of 1952 in the Court of the Judicial Commissioner as at that time the Judicial Commissioner alone had jurisdiction in the matter of insolvency. After the Provincial Insolvency Act was made applicable to Manipur on 1-1-1950, and the Manipur (Courts) Act, 1955 was also passed, insolvency cases stood transferred to the Cou