(1.) On the 21st February 1912 J. M. Lucas was adjudicated an insolvent on his own petition under the Presidency Towns Insolvency Act, 1909. He was examined as to his conduct, dealings and property, and later, proceedings under Part VIII of the Act were instituted against him.
(2.) A notice was served on him under Section 104 professing to set forth the substance of certain offences, and calling on him to shew cause why charges should not be framed against him. Nine charges were framed; on three he was acquitted, on six he was convicted and on each of these he was sentenced to rigourous imprisonment for four months. The sentences were directed to run concurrently. From these convictions and sentences Lucas has appealed,
(3.) The charges fall under two general heads, the withholding and falsifying of books of account, and the making away with property.