(1.) This is an application against the conviction and sentence under the Insolvency Act by the District Judge of Budaun for offences committed under Section 69 of that Act. It is really a criminal case, pure and simple, relating to special offences created by special legislation, and it has been quite rightly expedited on that ground by an order of a Judge of this Court. The charges were of three kinds, but also included general conduct, indicating a fraudulent attempt by a father, now deceased, and his two sons, who carried on business together, to defeat and delay their creditors. The District Judge was obviously very angry with them, and discussed their conduct as having been scandalous. We agree with that description.
(2.) But some of these offences under the Insolvency Act are in their nature special, and directed against offences specially committed with a view to defeat the objects of the Act, and require to be dealt with some care.
(3.) The first charge is that these insolvents, in December 1921, removed cloth worth Rs. 20,000 to their relations in Bisauli, with a view to take it out of the reach of their creditors.