JUDGMENT Lort-Williams, J. - This is an application under sec. 185 of the Indian Companies Act, asking for an order against Lloyds Bank, Ltd., directing them to pay to the liquidators of the Eastern Tavoy Minerals Corporation, Ltd. (now in liquidation) the sum of Rs. 6,910-1-0, together with interest. A number of affidavits have been filed, and it appears clear from these documents that the bank, some years ago, parted with this money. The question whether they had any right to part with it does not arise upon this application, because I am satisfied that the section only applies where it can be shown that the money is, at the time of the application, actually in the hands of the bank. 2. If any confirmation of this opinion is required, it is to be found in the rules made under the Act, and especially in the rules made under the English Act- rule 77 of the Companies' Winding-up Rules, 1929-and the forms contained in Palmer's Company Precedents, 14th Edition, (form Nos. 282 and 285), all of which show that the money or property covered by the order must be in the hands of the party ordered to deliver them up at the time when the order is made. For these reasons the application must be dismissed. There will be an order for costs against the liquidator, and he may reimburse himself out of the assets.