Attack on bankruptcy summons fails as both matter of fact and of law

Appeal of separate orders of High Court refusing to extend time for appellant to apply to have bankruptcy summons dismissed and adjudicating the appellant a bankrupt - petition brought by respondent as collector general - bankruptcy summons was in accordance with Order 76 RSC and served on appellant - summons informed appellant that if he disputed the debt and desired to dismiss the summons he was required to swear an affidavit within 14 days to aver that he was not indebted or only indebted to an amount of €20,000 or less or that before the service of the summons he had obtained court protection or that he had secured or compounded the debt to the satisfaction of the creditor, otherwise would have committed an act of bankruptcy for which he might be adjudicated a bankrupt - appellant swore affidavit six months after service seeking to have summons dismissed - did not dispute majority of the debt - swore three affidavits but none addressed the issue of delay or provided any basis for extending time and High Court refused application - notwithstanding, High Court considered application on merits and dismissed it - appellant, former solicitor, claimed to be due refund from Revenue where he had paid stamp duty on a client's behalf - appellant also challenged petition itself on grounds that Revenue had failed to comply with time limit in s.11(1(c) of Bankruptcy Act 1988 as act of bankruptcy occurred on day of service of petition and not when no action had been taken by the appellant 14 days later - whether High Court erred in refusing to extend time for the appellant to apply to have bankruptcy summons dismissed - whether there were grounds to dismiss the bankruptcy summons - whether the petition ought to have been dismissed by reason of alleged non-compliance with the statutory provisions.