Section 78(1) in The Provincial Insolvency Act, 1920
(1)The provisions of sections 5 and 12 of the [Indian Limitation Act, 1908 (9 of 1908)] [*Now see the Limitation Act, 1963 (36 of 1963).], shall apply to appeals and applications under this Act, and for the purpose of the said section 12, a decision under section 4 shall be deemed to be a decree.
