JUDGMENT : 1. This petition has been filed under Sections 9 to 13 of the Presidency Towns Insolvency Act, seeking to adjudicate the debtors as insolvents. 2. The first debtor is a partnership firm of which the debtors 2 and 3 are partners. According to the petitioning creditor, the debtors are borrowed monies from her and since they failed to repay the same, she had filed a suit in OS No.170 of 2013 for recovery of a sum of Rs.50,100/- with subsequent interest at 1.20% per month. The said suit was filed under Order 37 of the Code of Civil Procedure. Though the defendants entered appearance and filed an application in IA No.16613 of 2013, seeking leave to defend the said application was dismissed and the suit was eventually decreed on 20.02.2014. Since, the debtors failed to repay the money due to the petitioning creditor as per the said decree, the petitioning Creditor filed I.N.No.32 of 2015 seeking issuance of an Insolvency notice to the debtors. The said application was allowed and an insolvency notice was issued on 15.12.2015 by this Court. The said Insolvency notice was returned with an endorsement unclaimed. Despite the same, the debtors have not come forward to pay the debt due and 35 days period prescribed in the insolvency notice also expired. 3. Claiming that the debtors have committed an act of Insolvency, the Creditor has come forward with the present petition. The notices sent in this insolvency petition were also returned as left or unclaimed. Despite service of notice the debtors did not appear. It appears that on 09.02.2017, Mr.Prakash Gokalony, Advocate had undertaken to file vakalat for the debtors, since there was no representation subsequently on 21.07.2017 that debtors were set ex-parte. 4. Mr.Arun Kishindas Ahuja, the authorized agent of the creditor was examined as P.W.1 and Exs.P1 to P6 were marked. Ex.No. Date Details P1 26.10.2017 Authorization Letter P2 20.02.2014 Certificate copy of the Decree in OS No.170 of 2013 P3 Series 15.12.2015 Copy of the Insolvency notices P4 Series Three returned covers along with affidavit of service P5 Two returned covers with affidavit of service P6 20.07.2016 Publication effected in IA No.32 of 2015 5. Ex.No. Date Details P1 26.10.2017 Authorization Letter P2 20.02.2014 Certificate copy of the Decree in OS No.170 of 2013 P3 Series 15.12.2015 Copy of the Insolvency notices P4 Series Three returned covers along with affidavit of service P5 Two returned covers with affidavit of service P6 20.07.2016 Publication effected in IA No.32 of 2015 5. From the evidence of P.W.1 as well as the above documents, it is clear that the debtors have committed an act of insolvency within the meaning of Section 9 (2) of the Residency Town Insolvency Act and they are liable to be adjudged as insolvents. 6. In view of the above the debtors are adjudged as insolvents and their properties are directed to be vested in the official receiver for the benefit of the General body of creditors. The debtors are given 18 months time to seek discharge. 7. In fine, this petition is allowed and the debtors are adjudged as insolvents.