R.L. Iyenger, Yogeshwar Prasad, S.P. Gupta, V.P. Sachthey, K.K. Venugopal, O.P. Rana, Dr. Y.S. Chitale, K.G. Bhagat, F.S. Nariman, Soli J. Sorabjee, H.K. Puri, G. Gopalakrishnan, Khaitan Co., A. Subba Rao, Naunit Lal, M.K. Nair, J.B.D. Co., P.R. Ramasesh, Bishambar Lal, G. Subramanium, Ms. S. Dikshit, Ms. A. Subhashini, K.R. Nambiar, R.N. Poddar, B.M. Nagaria, Mrs. Rani Chhabra, R.B. Datar, P.H. Parekh, K.R. Nagaraja, B.D. Sharma, V.J. Francis, S. Markendaya, R.N. Sachthey, R. Ramachandran, S.S. Khanduja, Manoj Swarup Co., P.K. Pillai, Baggar, K.L. Mehta, Swarup John Co., G.S. Ramarao, C.V. Subba Rao, S.K. Gupta, G.S. Chatterjee, Probir Mittra, Mrs. J. Wad, S.K. Gambhir, Pramod Dayal, R.K. Jain, S.R. Srivastava, K.K. Mohan, Dhantaraj,D.K. Agarwal, S.K. Gupta, Raju Ramachandran, Ravindra Bana,Vinoo Bhagat, K.K. Jain, A.D. Sanger, Girish Chandra, C.K. Sucharita, T.C. Sharma, Mrs. Kitty Kumaramangalam.
A.V. Rangam, R.V. Ratnam and D.M. Popat for the appearing parties.
The Judgment of the Court was delivered by D B. MISRA, J. The present group of appeals directed against the judgment of the High Court of Judicature at Allahabad dated July 28, 1978 raises a companymon question of law.
These appeals arise out of petitions under Article 226 of the Constitution challenging the two Notifications dated January 25, 1975 issued under section 14 of the U.P. Sugarcane Purchase Tax Act, 1961 hereinafter referred to as the Act for short .
The State of U.P. resisted the petitions and denied the allegation of promissory estoppel and discrimination set up in the writ petition.
The petitioners also sought a Mandamus directing the State Government to grant remission in purchase tax of 0.51 paise per quintal to all the Sugar factories situated in the State of U.P. As the pattern of facts is similar in all the cases, we would refer to the facts of Civil Appeal arising out of Writ Petition No.
By another Notification of the same date, two more factories were granted the remission.
According to the petitioner, however, the price fixed was exorbitant and as the petitioner and other sugar factories were likely to suffer enormous loses, the Sugar Factories approached the State of U.P. and brought to its numberice that they were number in a position to pay the higher sugarcane price.
They, therefore, made representation to the U.P. Government and as a result thereof the U.P. Government intervened in the matter and fixed sugarcane price at Rs.
The minimum price fixed by this Notification for the area in which the petitioners factory was situated was Rs.
1966 By a Notification dated September 29, 1973 issued under clause 3 of the Sugarcane Control Order, 1966, Central Government fixed the price of sugarcane for the factories situated in Uttar Pradesh.
The stand of the appellant petitioner and others is that the Chief Minister was satisfied with the demand made by the sugar factories and he assured them that the State Government would grant remission in purchase tax to all the factories situated in the East Zone.
The petitioner is a Public Limited Company and owns a sugar factory in Deoria known as Shri Sitaram Sugar Company Limited, Bhailtapur, U.P. The Sugar Factory is engaged in the manufacture of sugar by Vacuum Pan Process.
By a Notification issued under section 14 1 of the Act, the State Government granted remission to the extent of 0.51 paise per quintal to 18 Sugar Factories mentioned in the area.
8.38 per quintal.
The cane growers felt agitated as according to them, the price fixed was much too low.
It purchases sugarcane from the reserved area allocated to Lt under the provisions of U.P. Regulation of Supply and Purchase Act, 1953 and Sugarcane Control Order.
409 of 1975 filed by M s. Shri Sitaram Sugar Company Limited, Bhailtapur, District Deoris, against the State of Uttar Pradesh and others to bring out the question for companysideration in these appeals.
As the remission was number granted to the appellant petitioner and to some other factories similarly situated, they filed petitions under Article 226 of the Constitution challenging the aforesaid Notification issued by the State Government.
12.25 per quintal for the Sugar Mills situated in the East Zone.
They have number approached this Court by special leave and raised the same companytention before this Court as was raised by them before the High Court.
495 of 1975.
From the Judgment and Order dated 28.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
1978 of the Allahabad High Court in Civil Misc.
Writ No.
1774 of 1980 etc.
