JUDGMENT Jenkins, C.J. - In my opinion the order of the Judge sentencing this insolvent to a maximum term of imprisonment of one year cannot be sustained. It must be understood that proceedings such as these are in the nature of criminal proceedings : and, "in all criminal cases it is necessary that there should be a charge, a finding and a conviction as a foundation for the sentence. Everything should be strictly and accurately pursued : and if on any one of these three points a substantial defence should appear, it would be a ground for rev sing the proceeding." The section itself provides safeguards which have not been observed, for it is prescribed that the Court "in every such case shall record the facts constituting the offence with the statement (if any) made by the debtor." More than that, the Judge has arrived at his conclusion of guile not on evidence but substantially on the report of the Receiver. It is true that there was also a deposition of the debtor, but the learned Vakil who appears to support the order of the learned Judge is unable to suggest that there was anything in the deposition of the debtor that would justify the order and the sentence that has been passed. In the circumstances there is but one course open to us, and that is to reverse the order of the Judge and to direct that the insolvent be set at liberty. The Respondent must pay the insolvent's costs of the appeal--hearing-fee, two gold mohurs.