(1.) This is an appeal against an order made or purporting to be made by the District Judge of Dacca in the exercise of insolvency jurisdiction. By this order under Section 43 (2) of the Provincial Insolvency Act, he sentences the appellant to three months simple imprisonment on the ground that he had fraudulently concealed certain articles of property. It appears that on the 11th November 1914 the appellant applied to the Court of the 1st Subordinate Judge of Dacca, invested with jurisdiction in certain classes of cases under the proviso to Section 3 of the Act, to be adjudged an insolvent. On the 1st May 1915, notwithstanding the opposition of 5 of the 7 creditors mentioned in the schedule to the application, an order of adjudication was made and a Receiver appointed for the properties of the insolvent.
(2.) Thereafter the Receiver enquired into certain allegations made by the creditors to the effect that the insolvent had concealed his yautuk properties, that is, the gifts made to him on the occasion of his marriage, and reported against the insolvent on the 1st July 1916. The Subordinate. Judge, after hearing the creditors and the insolvent, came to the conclusion that the articles had been disposed of before the insolvency, declined to annul the order of adjudication and rejected the petitions of the opposing creditors in which, inter alia, they had prayed that the insolvent should be punished under Section 43 (2).
(3.) Three of the creditors thereupon appealed to the District Judge, who directed the insolvent to show cause why he should not be committed to the Criminal Court under Section 48 (2), and after taking evidence on both sides on the 23rd March 1917 made the order against which the present appeal has been preferred,