( 1 ) ALL the three above-mentioned appeals arise out of a single liquidation proceeding, and relate to claims preferred by creditors as against the Company -- claims which they attempted to prove before the Official Liquidator in liquidation.

( 2 ) THE Jagdish Sugar Mills Limited went into liquidation upon a winding-up order having been made on the 21st February, 1958, though the application for the winding-up of the Company had been made as far back as the 17th April, 1949, by one of the share-holders of the Company Sri madan Pal Siugh. It may here be noticed that before the actual winding-up order had been made the Mills had been placed under the control of an authorised Controller under the provisions of section 3 of the United Provinces Industrial Ordinance, 1947 (U.- P. Ordinance II of 1947 ). Raja bahadur Brij Narain Singh was appointed the authorised Controller of the Company and certain agreements had been entered into with the Raja Bahadur in respect of the running of the Mills, but these expediencies do not appear to have yielded any spectacular results.

( 3 ) ON the roth November, 1953, a controller appears to have been appointed by the Central government un