' None is present for the insolvent and, as such, the hearing of CMA No, 2484/91 is adjourned.
2. As would appear from the reference of the Official Assignee dated 21-5-1992, the draft of sale certificate submitted by Mr. Aqil stands approved by the Official Assignee but he demanded stamp duty whereupon the purchaser sought protection of section 115 of Insolvency Act under which certain transfers are exempt from stamp duty. I have gone through the said provision of law and agree with Mr. Aqil that stamp duty in the present circumstances is exempted under section 115 of the Insolvency Act. The Official Assignee shall proceed with the matter accordingly.