ORDER :- This is an application under S. 183(5), Companies Act (7 of 1913) by the U.P. Oil Mill Agency, Kanpur (hereinafter described as claimant) against a decision of the official liquidators awarding it interest up to the date of the winding up order. The claimant contends that interest should be allowed till the date of payment.

2. The claimant had deposited two sums of Rs. 25,000/- and Rs. 15,000/- with the Saraswati Soap and Oil Mills Ltd. (hereinafter described as Company) while it (the Company) was a going concern. When the Company went into liquidation the claimant filed a claim before the official liquidators and urged that it was entitled to priority against other creditors. The official liquidators admitted the claim but denied priority to the claimant. A petition under S. 183(5) was filed by the claimant and the only point argued on that occasion was whether or not it was entitled to priority. By my order dated 5-12-1952 I held that the claimant was not entitled to priority in respect of the sum of Rs. 25,000/- but was entitled to priority in respect of the sum of Rs. 15,000/-. As the question of interest was not in issue at that time I was not invited to give a finding

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