- (1.)This is a revision -petition filed 'by the petitioners-defend ants against the order -passed by the learned Third Joint Civil Judge, Senior Division, Baroda, dated 29th December, 1972 in Special Civil Suit No. 16C of 1971 deciding issue No. 6 as a preliminary issue.
(2.)The receivers - opponents filed Special Civil Suit No. 166 of 1971 in the Civil Court at Baroda for recovery of Rs. 15,500/-, the price of the goods supplied by the insolvents' partnership firm to the present petitioners.
(3.)Manharlal Nathalal and Kantilal Nathalal were the partners of the said firm. Petitioners are sisters of the said insolvents. Insolvency proceeding was filed against "them. It was Insolvency Proceeding No. 4 of 1970. That Insolvency Petition was filed on 29th April 1970 by the creditors of the insolvents. The aforesaid two partners, of the said firm were adjudged insolvent on 18th July, 1970. Present opponents were appointed receivers by the Insolvency Court in the said insolvency petition. The said receivers filed the aforesaid civil suit for recovery of debt due by the petitioners to the insolvents. As said earlier, dues consisted of the price of the goods supplied by the insolvents to the petitioners. That suit was filed by the receivers with the permission of the Insolvency Court. In that suit averment was made by the receivers that fictitious entries were made by the insolvents to show that payment was made by the petitioners. Havala entries were posted indicating that the price of the goods was paid by the petitioners and so credit entry was made in their accounts and corresponding debit entry was made in the accounts of the insolvents themselves it was averred by the receivers that this, was a fictitious entry made to defraud. The receivers, therefore, filed the present suit for recovery of the debt due by the petitioners to the insolvents' estate which vested in the receivers.
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