NEVASKAR, J.

1. This appeal is preferred against an order refusing to grant an. absolute discharge to the appellant insolvent. The facts found by the Court below are that the petitioner had represented his debt to be about Rs. 6,000. His creditors had proved this debt against him to the extent of Rs. 2,283-13-3. The petitioner owned a grocery shop. This was sold by him for Rs. 3,200 before he submitted his petition in the Insolvency Court. He failed to produce his accounts either before the Receiver or the Court.

He said he did not keep accounts and stated the reason for his indebtedness to be that most of his customers went to Pakistan. This meant he had given goods to them on credit and in that event it is not possible to believe that he kept no accounts. On these facts the Court accepted the suggestions of the Receiver that the conduct of the petitioner was not bona fide and refused to grant him an absolute discharge.

2. The only point pressed in this appeal is that the Court below was not justified in refusing to grant to the appellant an absolute discharge. He could have suspended the operation of his order of absolute discharge for some stated period or could have gran