Kailasam, J.

This is a petition by a creditor for adjudging the respondent-debtor an insolvent. Though various acts of insolvency are alleged in the petition, the only act, which the learned counsel for the petitioning creditor stresses, is that there was an attachment of the debtor's properties for over 21 days. Another creditor attached the properties of the debtor in O.S. No. 1703 of 1961, City Civil Court, Madras, before judgment on 10th August, 1961. The order of attachment was made absolute with the consent of the debtor on 21st September, 1961. The suit was decreed on the same day and the attachment was ordered to subsist. On 24th November, 1961 the decree-holder filed Execution Petition No. 1664 of 1961. The City Civil Court ordered as follows: “Attach 8th December, 1961”. On 8th December, 1961 the Court recorded as follows: “ It is reported that the property has been already attached in attachment before judgment and made absolute.” On 23rd December, 1961 as no sale papers were filed the execution petition was dismissed as withdrawn. The present creditor's petition was filed on 19th December, 1961.

There is now no dispute that the attachment was subsisting for more than