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Issues: (i) Whether an appeal from an order of an Assistant Judge exercising insolvency jurisdiction lay to the High Court or to the District Court under the Provincial Insolvency Act.
Analysis: Section 75 of the Provincial Insolvency Act provided that an aggrieved person may appeal to the District Court from a decision or order made by a court subordinate to a District Court in the exercise of insolvency jurisdiction. Section 3 showed that even where a subordinate court was invested with insolvency jurisdiction by notification, it remained subordinate to the District Court, though it might exercise concurrent jurisdiction. The reference to Section 5 of Saurashtra Ordinance No. XI of 1948 reinforced that the District Court is the court presided over by the District Judge, and the further proviso to Section 75 concerning an appeal to the High Court applied only to decisions of the District Court on appeal from a subordinate court under Section 4.
Conclusion: The appeal lay to the District Court and not to the High Court; the High Court could not entertain the appeal on merits.
Final Conclusion: The memorandum of appeal was returned for presentation before the proper forum, with no adjudication on the merits of the impugned insolvency order.
Ratio Decidendi: An order passed in insolvency jurisdiction by a court subordinate to a District Court is appealable in the first instance to the District Court, and the mere conferment of concurrent jurisdiction by notification does not convert that court into the District Court or confer a direct appellate remedy to the High Court.