Statutory bar on insolvency petitions against corporations and registered companies overrides general filing powers under insolvency law.

Section 8 of the Provincial Insolvency Act, 1920 bars presentation of an insolvency petition against any corporation or any association or company registered under an enactment in force. That specific prohibition prevails over the general power in section 7 allowing petitions by creditors or debtors, so the maintainability of the petition is excluded regardless of who files it. The discussion also notes that reliance on section 31 is misplaced because that provision deals with protection after a person has been declared insolvent, not with whether an insolvency petition can be instituted in the first place. Accordingly, an insolvency petition against a corporation or company is not maintainable.

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Issues: Whether an insolvency petition is maintainable against a corporation or company in view of the statutory bar under section 8 of the Provincial Insolvency Act, 1920.

Analysis: Section 8 of the Provincial Insolvency Act, 1920 expressly provides that no insolvency petition shall be presented against any corporation or against any association or company registered under any enactment for the time being in force. Although section 7 permits insolvency petitions by both creditors and debtors, that general provision does not override the specific exemption created by section 8. The bar is absolute and does not admit of a distinction based on whether the petition is filed by a creditor or a debtor. The reliance placed on the decision dealing with section 31 was held to be inapposite, since that provision concerns protection after a person has already been declared insolvent and does not govern the maintainability of the insolvency petition itself.

Conclusion: An insolvency petition cannot be maintained against a corporation or company, and the return of the petition was justified.

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