Bhandari, J.

1. This reference raises tho question whether a Government can be deemed to be a person within the meaning of the expression as used in Article 14 of the Constitution of India.

2. One Shiv Parashad who owed a certain sum of money to Govt. on account of license fees for the vend of opium and bhang was adjudicated an insolvent on the 5th January 1954, and was or derfed to be discharged under Section 41 of the Provincial Insolvency Act on the 19th October 1954; The order of discharge however declared that the liability of the insolvent in so far as the debts due to Govt. were concerned would remain unaffected as Section 44 of the Insolvency Act provides that an order of discharge shall not release the insolvent from any debt due to Government.

The insolvent preferred an appeal to the District Judge and challenged the validity of Section 44 on the ground fhat it contravenes the provisions of Article 14 of the Constitution inasmuch as it has the effect of discriminating between different classes of creditors of the insolvent by according preferential treatment to Government over other creditors. The learned Judge is of the opinion that this case involves the decisio