Alfred Henry Lionel Leach, C.J.

1. The appellants have been adjudicated insolvents by an order of this Court, dated the 28th October, 1941. They challenge the validity of that order on two grounds. In the first place they say that no act of insolvency was committed, and in the second place that the evidence does not prove that there was a debt due to the petitioning creditor on the date of his application.

2. On the 29th January, 1941, a creditor, who had filed a suit against the appellants, obtained an order for the attachment before judgment of certain immovable property belonging to them. The suit was successful, and on the 27th July, 1941, a decree was passed against the appellants for Rs. 10,500. On the llth September, 1941, the decree-holder applied for the sale of the property which was already under attachment. The petition for adjudication of the appellants was filed on the 17th October, 1941, and the act of insolvency alleged was that the debtors property had been under attachment for more than 21 days. Section 9 (e) of the Presidency Towns Insolvency Act states that a debtor commits an act of insolvency

if any of his property has been sold or attached! for a period