RAJAN MATHAI Vs. STATE OF KERALA

JUDGEMENT

(1.) This is an appeal purported to be filed under S.79 of the Insolvency Act. The appellant was the petitioner in IP No. 2 of 2004 on the file of the Sub Court, Muvattupuzha. The prayer in the said petition was to declare the petitioner as insolvent and distribute the assets to the creditors. The petition has been dismissed.

(2.) When this appeal came up for hearing, we directed notice to be served on the learned Government Pleader in view of the presence of State of Kerala and Additional Sales Tax Officer in the party array.

(3.) The learned Government Pleader, Shri. K. P. Pradeep, would point out that the appeal is not maintainable before the High Court. In support of his contention he relied on the judgment of the learned Single Judge of this Court in Narayana Panicker v. Kunju Pennu and Others, 1978 KHC 77 : 1978 KLT 311 : ILR 1978 (1) Ker. 358. Therein also the appeals were filed against the orders of the Sub Court in insolvency proceedings. In that case the Court held that: