the governorship of Lt Col A. D Loganathan, and had limited involvement with the official governorship of the territory, instead involving himself in plans to expand the Indian National Army, ensure adequate men and materiel, and formulate its course of actions and the administrations and relations of the Indian population in southeast Asia and determining Japanese designs in India and his provisional government. In theory, the government itself had the power to levy taxes on the local populace, and to make and enforce laws: in practice, they were enforced by the police force under Japanese control. Indians were willing to pay these taxes at first but became less inclined to do so towards the end of the war when the Provisional Government enacted legislation for higher war-time taxes to fund the INA. During his interrogation after the war, Loganathan admitted that he had only had full control over the islands' vestigial education department, as the Japanese had retained full control over the police force, and in protest, he had refused to accept responsibility for any other areas of Government. He was powerless to prevent the Homfreyganj massacre of 30 January 1944, where forty-four Indian civilians were shot by the Japanese on suspicion of spying. Many of them were members of the Indian Independence League, whose leader in Port Blair, Diwan Singh, had already been tortured to death in the Cellular Jail after doing his best to protect the islanders from Japanese atrocities during the first two years of the occupation. Azad Hind's military forces in the form of the INA saw some successes against the British and moved with the Japanese army to lay siege to the town of Imphal in eastern India. Plans to march towards Delhi, gaining support and fresh recruits along the way, stalled both with the onset of monsoon season and the failure to capture Imphal. British bombing seriously reduced morale, and the Japanese along with the INA forces began their withdrawal from India. In addition to these setbacks, the INA was faced with a formidable challenge when the troops were left to defend Rangoon without the assistance of the Japanese in the winter of 1944–1945. Loganathan was relocated from the Andaman Islands to act as field commander. With the INA garrison about 6,000 strong, he manned the Burmese capital in the absence of any other police force or troops during the period between the departure