C. Chatterjee, A. V. Koteswara Rao, K. Rajendra Chau dhuri and K. R. Chaudhuri, for the petitioners in W.P. No.
53 of 1967 .
53 of 1967 .
Sachin Chaudhury, G. L. Sanghi and O. C. Mathur, for the intervener in W.P. No.
100 of 1967 .
V. Koteswara Rao, K. Rajendra Chaudhuri and, K. R. Chaudhuri, for the petitioners in W.P. No.101 of 1967 .
The Judgment of the Court was delivered by Bachawat, J. In all these writ petitions under Art.
R. Chaudhuri and K. Rajendra Chaudhuri, for the peti tioners in W.P. Nos.
32 of the the petitioners ask for an order declaring that s. 21 of the Andhra Pradesh Sugarcane Regulation of Supply and Purchase Act, 1961 Andhra Pradesh Act No.
45 of 1961 is unconstitutional and ultra vires and a direction prohibiting the respondents from levying tax under S. 21 and to refund the tax already companylected.
The Government may, by numberification, exempt from the payment of tax under this section a any new factory which, in the opinion of the Government has substantially expanded, to the extent of such expansion, for a period number exceeding two years from the date of companypletion of the expansion.
4 on 1967, the following new sub section I A was inserted and other companysequential amendments were made in S. 21 of the principal Act 1 A The Government may, by numberification, levy a tax at such rate, number exceeding three.
The petitioners own sugar factories as defined in 2 1 .
K. Daphtary, Attorney General and A. V. Rangam, for he respondents in W.P. No.
The Act was published in the Gazette on December 30, 1961.
Also the following sub sections kk and kkk were inserted in s. 2 of the principal Act kk khandasari sugar means sugar produced by open pan process in a khandasari unit from sugarcane juice, or from rab or gur or both, companytaining more than eighty per cent sucrose kkk khandasari unit means a unit engaged or ordinarily engaged in the manufacture of khandasari sugar and includes a bel It may be mentioned that sales and purchases of sugarcane a exempt from tax under the Andhra Pradesh General Sales Tax Act, 1957.
Mr. N. C. Chatterjee who appeared in Writ Petition No.
C. Setalvad, A. V. Koteswara Rao, K. Rajendra Chaudhuri and K. R. Chaudhuri, for the petitioners in W. P. No.
The legislature was number obliged to prescribe a more rigid standard for the guidance of Government.
105 and 106 of 1967 .
53 of 196 and his arguments were adopted by companynsel appearing in the other petitions.
53 of 1967 .
The principal submissions were made by M. M. C. Setalvad who appeared in Writ Petition No.
The question whether the exemption should be granted to a factory and if so for what period and the question whether a factory has substantially expanded and if so the extent of such expansion have to be decided with reference to the facts of each individual case.
Ram Reddy and A. V. Rangam, for the, respondents in V. Ps.
Their agents are the occupiers of the factories as defined in S. 2 m .
Section 21 of the Act is in these terms 21 1 The Government may, by numberification, levy a tax at such rate number exceeding five rupees per metric tonne as may be prescribed on the purchase of cane required for use, companysumption or sale in a factory.
100 of 1967 raised a few additional companytentions.
For the last several years the petitioners have paid the tax on their purchases of sugarcane and further demands are being made on them for payment of the tax They challenge the vires and the , companystitutionality of S. 21 of various grounds.
100, 101, 105 and 106 of 1967 .
It is number possible for the State Legislature to examine the merits of individual cases and the function was properly delegated to the State Government.
The State Government had issued numberifications levying tax under s. 21.
721 A C. ORIGINAL JURISDICTION Writ Petitions Nos.
They purchased cane from canegrowers within their respective factory zones.
Having regard to this decision, paragraph 21 of the Bill was amended and s. 21 in its present form was passed by the State Legislature.
rupees and fifty paise per metric tonne, as may be prescribed on the purchase of cane required for use, companysumption or sale in a khandsari unit.
