1. This appeal under S.75 (2) of the Provincial Insolvency Act (Insolvency Act) is directed against an order made by the District Judge at Mysore in Insolvency Case No. 4 of 1972, whereby the appellant's petition preferred under S.7 of the Insolvency Act had been dismissed.

2. The appellant preferred a petition Act under S.7 of the Insolvency Act to be adjudged as an insolvent as he was unable to pay two items of debts due to the respondents. One of the items represents a debt of Rs. 3,010/- and evidenced by a decree passed in O. S. No. 543 of 1971 on the file of the First Munsiff at Mysore. The other item consists of a sum of Rs. 13,313-96 with interest alleged to be due to the second respondent on account of supplies of superphoshpate made by the second respondent to the appellant.

3. The learned District Judge on an examination of the appellant came to the conclusion that the first debt had been established and the second could not be accepted as subsisting even if the transaction alleged was true. He, however, dismissed the petition on the ground that the appellant who on his retiring from service under Chamundy Curing Works in the year 1969 had received a sum of Rs. 6,000 to 7