Radhakrishnan, J.

This revision is filed under Section 79(1) of the Insolvency Act against the order passed in I.P.1/90. Petitioner herein was judgment debtor in O.S. 472 of 1982 of Munsiff's Court, Kuzhithurai in Kanyakumari District, Tamil Nadu. Degree holder was Kuzhithurai Municipality. When the decree was sought to be executed a perition was filed by revision petitioner herein under Section 7 of the Insolvency Act before Principal Munsiff's Court, Nedumangad for declaring him as insolvent. Contention was raised before the court below that no application is maintainable as against the Municipality under Section 8 of the Act. Learned Munsiff dismissed the application stating that no insolvency proceeding be initiated against the Municipality. Matter was taken up in appeal before the District Court, Ernakulam. Appeal was dismissed. Aggrieved by the same this revision petition has been preferred. When the matter came up for hearing we heard counsel on either side.

2. Counsel appearing for the petitioner submitted that the court below has completely misdirected in taking the view that no petition under the Insolvency Act is maintainable for declaring the petitioner as ins