Ejusdem generis limits "other authority" under sick company law; unpaid trade dues are not rehabilitation finance.

Section 19(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 is to be read in its statutory context, so the expression "other authority" is confined by ejusdem generis to entities capable of extending financial assistance for rehabilitation. The wider meaning of "other authority" under Article 12 of the Constitution is not imported. A claim arising only from an ordinary commercial supply transaction, where the unpaid amount is merely the balance sale price for goods supplied, is not financial assistance by way of loans, advances, guarantees, reliefs, concessions or sacrifices. On that reading, no notice or consent under Section 19(2) arises for such a commercial creditor.

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Issues: Whether a public sector undertaking, having only a commercial dues claim against a sick company, falls within the expression "other authority" in Section 19(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 and is therefore entitled to circulation of the rehabilitation scheme and consent under Section 19(2); and whether the unpaid price for goods supplied can be treated as financial assistance by way of loans, advances, guarantees, reliefs, concessions or sacrifices.

Analysis: Section 19(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 is framed in clear terms and identifies the entities from whom financial assistance may be sought for rehabilitation. The expression "other authority" is to be read in the statutory setting of the provision and not by importing the wider meaning used in Article 12 of the Constitution of India. The grouping of the words in the provision shows that the general words take colour from the preceding specific categories, and the expression is therefore governed by the principle of ejusdem generis. The provision contemplates financial assistance in the nature of loans, advances or guarantees, or reliefs, concessions or sacrifices in relation to such assistance. A pure commercial transaction involving supply of goods on payment terms, with only the balance price remaining unpaid, does not answer that description.

Conclusion: The public sector undertaking was not covered by the expression "other authority" under Section 19(1), the unpaid sale price was not financial assistance within the provision, and no entitlement arose to notice or consent under Section 19(2).

Final Conclusion: The writ petition succeeded and the order treating the respondent as entitled to the statutory benefit was set aside.

Ratio Decidendi: For the purposes of Section 19 of the Sick Industrial Companies (Special Provisions) Act, 1985, the expression "other authority" must be construed in its statutory context and ejusdem generis with the preceding categories, and a claim arising from an ordinary commercial supply transaction does not constitute financial assistance attracting Section 19(2).

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