The High Court held that in as much as by r. 97 of the Company Rules, it was provided, " When any rent or other payment falls due at stated periods, and the order or resolution to wind up is made at any time other than one of such periods the persons entitled to the rent or payment may prove for a proportionate part thereof up to the date of the winding up order or resolution as if the rent or payment grew due from day to day: Provided that where the Official Liquidator remains in occupation of premises demised to a company which is being wound up, nothing herein contained shall prejudice or affect the right of the landlord of such premises to claim payment by the company, or the Official Liquidator of rent during the period of the company 's or the Official Liquidator 's occupation; " for the rent accruing due in respect of the premises which remained in the occupation of the Official 195 Liquidators, the respondent was entitled to preferential payment.