D.S. Mathur, J. - (1.) This is an appeal by the State of Uttar Pradesh against the order of the learned Single Judge partly allowing the writ petition of Kamla Prasad Khetan and Maheshwari Khetan Sugar Mills Private Ltd., Ramkola, district Deoria, and directing the Collector of Deoria to permit the petitioners to file objection against the appointment and continuance of the Receiver and to decide the objections in the light of the principle laid down in the case of Kundan Sugar Mills Private Ltd. and in accordance with the law. Naturally, the observations made by the learned Single Judge were also to be kept in mind while deciding the objections. There was also a direction that the objection shall be decided before the end of November 1973.
(2.) One of the findings recorded by the learned Single Judge was that the "occupier" of a factory as contemplated by Section 2(k) of the U. P. Sugarcane (Regulation of Supply and Purchase) Act, 1953 (hereinafter referred to as the Act) did not include the company, and therefore, no proceedings for recovery of the cane price, commission and interest thereon as arrears of land revenue could be taken against the company. It is this finding which has been challenged in the special appeal.
(3.) It is under Section 17(4) that the amount of arrears, on account of the price of cane and commission on the purchase of cane and also interest due thereon, can be recovered as arrears of land revenue. The sub-section runs as below : "17(4). The Cane Commissioner shall forward to the Collector a certificate under his signature specifying the amount of arrears on account of the price of cane plus interest, if any, due from the occupier and the Collector, on receipt of such certificate, shall proceed to recover from such occupier the amount specified therein as if it were an arrear of land revenue.";