The Provincial Insolvency Act,1920
Section 44. Effect of order of discharge
(1) An order of discharge shall not release the insolvent from-
(a) Any debt due to the Government;
(b) Any debt or liability incurred by means of any fraud or fraudulent breach of trust to which he was a party;
(c) Any debt or liability in respect of which he has obtained forbearance by any fraud to which he was a party; or
(d) Any liability under an order for maintenance made under section 1[488 of the Code of Criminal Procedure,1898 (5 of 1898).]
(2) Save as otherwise provided by sub-section (1), an order of discharge shall release the insolvent from all debts provable under this Act.
(3) An order of discharge shall not release any person who, at the date of the presentation of the petition, was a partner or co-trustee with the insolvent, or was jointly bound or had made any joint contract with him or any person who was surety for him.
1. Now see Code of Criminal Procedure,1973