(1.) THIS appeal which is presented by special leave, arises in the following circumstances : One Mani Iyer, presented an insolvency petition in the High Court of Rangoon against the firm of D.K. Cassim & Sons, alleging that the firm had allowed the attachment of certain immovable properties to remain undischarged for over three weeks and had thereby committed an act of insolvency.
(2.) ON hearing of the petition it appeared that the orders for the attachment had been made on the 19th and 21st November 1923, but that the date of execution was the 27th, and that within three weeks of the 27th, though not within three works of the 19th, the attachment had been discharged, and, therefore, there was no act of insolvency.
(3.) THIS being so, the Judge dismissed the petition and reported the case with a view to criminal proceedings, and proceedings were taken against Mani Iyer and against the present appellant Abdul Rahman, who was alleged to have abetted the forgery in order to injure or rain trade rivals.