JUDGMENT Lort-Williams, J. - This also is an application under sec. 185 of the Indian Companies Act, VII of 1913, asking for an order against the firm of Clarke, Rawlins Kerr and Co., to pay the liquidator' the sum' of Rs. 25,000 appropriated by them on May 31st, 1929, without the authority and proper sanction of the Company, and two further sums of Rs. 6,113-12 and Rs. 15,953-12. The liquidator in this application also is faced with the difficulty that under the provisions of the section he must show that the sums with regard to which he asks the Court to make an order, are actually in the hands of the party against whom he wishes the order to be made, at the time of the application. This, in my opinion, he has failed to do, and I am satisfied from the documents that the sums mentioned have been paid out by the solicitors either to other parties, or to themselves in payment of their costs, for acting as solicitors on behalf of the Company, these payments having been made by order of the directors and according to resolutions passed by the Company. Whether the persons acting as directors were properly appointed, or whether these resolutions were properly passed, obviously cannot be decided on an application under sec. 185. That section is concerned mainly with property and money which can be shown, without any doubt, to be actually in the hands of the party against whom the order is to be made at the time of the application. 2. A further point is raised on behalf of Messrs. Clarke, Rawlins Kerr and Company, that they do not come within the terms of the section, which refers only to contributories, trustees, receivers, bankers, agents or officers of the Company. It was held in the case of The Great Western Forest of Dean Coal Consumers Co., (Carter's case) L. R. 31 Ch Div. 496 (1886) that a solicitor of the Court is not an officer of the Company within the meaning of the analogous section of the English Companies Act I am satisfied that solicitors or attorneys acting for a Company are not either officers or agents or trustees of the Company within the meaning of this section. Therefore the application must be dismissed with costs to be paid by the liquidator, who may re-imburse himself out of the assets. Therefore the application must be dismissed with costs to be paid by the liquidator, who may re-imburse himself out of the assets. Certified for Counsel.