Wadsworth, J.

1. The petitioner here was adjudicated an insolvent on a creditors application under Section 9 of the Provincial Insolvency Act, and the order of adjudication was confirmed in appeal. The civil revision petition challenges the correctness of this appellate order.

2. The grounds on* which the adjudication was challenged in the Courts below relate to the subsistence of the debt in favour of the petitioning creditor, having regard to an alleged agreement for sale and also having regard to a possible retrospective Operation of Act IV of 1938. These contentions are not now pressed. The argument before us has been confined to the question whether the judgment of this Court in C.M.A. Nos. 330 to 332 whereby the Court sale which formed that act of insolvency has been set aside, would warrant the cancellation of the order of adjudication. The judgment referred to was passed on the 23rd October, 1941, so that at the time of the adjudication and also at the time when the appeal to the lower Court was heard, the contention which has been urged before us could not have been advanced. It is argued that there is no act of insolvency when a sale in execution has been held and t