JUDGMENT 1. Under Section 3 of the Provincial Insolvency Act, the District Court is the only Court having jurisdiction to deal with creditors petitions, in the absence of any notification of the Local Government investing Subordinate Courts with jurisdiction over this class of cases. The District Judges order transferring the petition to the Sub Court for disposal was therefore ultra vires. We set it aside together with the Sub-judges order and direct the District Judge to take the case on his file and dispose of it according to law. 2. As the objection to jurisdiction was not pressed till the want of jurisdiction was noticed by this Bench and as this petition was put in 2 3/4 years after the date of the order, while excusing the delay on account of the petitioner having through incorrect advise mistaken his remedy, we direct that each party bear his own costs in this petition.