The principal liabilities of the Company in July 1955 were Rs. 81,821 2 0 due as income tax provisionally assessed for the assessment year 1952 53 in respect of which an order for recovery was made under section 46(2) of the Income tax Act, 1922; Rs. 5,64,301 14 9 due as sugarcane cess under section 29 of the Sugar Factories Control Act, 1938, for the years 1952 53 to, 1954 55: and Rs. 1,92,053 12 3 due by the Company to the Co operative Development Union Ltd. as arrears of cane price for the year 1954 55. 470 By order dated July 14, 1954, issued under the Essential Supplies (Temporary Powers) Act, the Government of U.P. appointed the Collector, Deoria as the Authorised Controller of the Company.