1. These are appeals from Sub Courts orders in insolvency proceedings. Are these appeals to be tiled here or in the concerted District Court is the question for consideration.

2. Under S.3 of the Insolvency Act, 1956 District Courts are the Courts vested with insolvency jurisdiction. The proviso to that section enables the Government to invest any Court subordinate to a District Court with such jurisdiction by issuing a gazette notification. It is by virtue of power conferred by such notification that the Sub Courts passed the orders under appeal Any Court on whom insolvency jurisdiction is competently conferred by a notification issued under the proviso to S.3 of the Act, is, for the purpose of exercising jurisdiction under the Act, a Court subordinate to a District Court. If so, under S.79(1), appeals from orders passed by a Sub Court lie to the District Court to which that Sub Court is subordinate in matters of insolvency jurisdiction, and not to this Court. The District Court, to which a Court (on whom insolvency jurisdiction is competently conferred by Government), would be subordinate, is that District Court, which, but for a gazette notification under the proviso,