Joseph, J.

This is an appeal purported to be filed under Section 79 of the Insolvency Act. The appellant was the petitioner in I.P.No. 2 of 2004 on the file of the Sub Court, Muvattupuzha. The prayer in the said petition was to declare the petitioner as insolvent and distribute the assets to the creditors. The petition has been dismissed.

2. When this appeal came up for hearing, we directed notice to be served on the learned Government Pleader in view of the presence of State of Kerala and Additional Sales Tax Officer in the party array.

3. The learned Government Pleader, Shri.K.P. Pradeep, would point out that the appeal is not maintainable before the High Court. In support of his contention he relied on the judgment of the learned Single Judge of this Court in Narayana Panicker v. Kunju Pennu & ors. (1978 KLT 311). Therein also the appeals were filed against the orders of the Sub Court in insolvency proceedings. In that case the Court held that:

"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 C