Section 18(2) in The Sugar Undertakings (Taking Over Of Managements) Act, 1978
(2)For the purposes of sub-section (1), the management of a sugar undertaking by a receiver or an authorised controller appointed by the Central Government or a State Government under any law for the time being in force shall also be deemed to be management of the undertaking by the Central Government or a State Government, as the case may be.
