Section 117(b) in Presidency-towns Insolvency Act, 1909
(b)in England, before any person authorized to administer oaths in His Majesty' s High Court of Justice, or in the Court of Chancery of the County Palatine of Lancaster, or before any Registrar of a Bankruptcy Court, or before any officer of a Bankruptcy Court authorized in writing in that behalf by the Judge of the Court or before a Justice of the peace for the county or place where it is sworn;
