B.D. Agarwal, J.

This is an appeal u/s 75(2) of the Provincial Insolvency Act, 1920 (hereinafter referred to as the Act) directed against the order of the Insolvency Judge, Dehra Dun, dated April 22, 1976.

2. Respondent Nos. 1 and 2 presented the petition giving rise to this appeal as creditors u/s 9(1) of the Act on July 20, 1971. Appellant No. 1 is a registered partnership firm of which, appellant No. 2 is a partner. M/s. Mansa Ram & Sons was a registered partnership firm carrying on extensive business as bankers. Its partners were Mahabir Pershad and his four sons, namely, Chander Sen, Kailash Chand, Moti Lal and Sri Mander Dass. Chander Sen died on August 5, 1953, whereupon his widow Smt. Madan Kumari (Sundari) Jain, respondent No. 3, was taken in as partner. Mahabir Pd. died in the year 1960. Respondents Nos. 6 to 9 are also his heirs. The death of Sri Mander Dass has taken place on October 24. 1976. The respondent creditors had the following deposits with M/s. Mansa Ram & Sons:-

I.	Fixed Deposit Account	Deposit of Rs. 10,300/-	dated 7th July. 1954, for t