5,44,835.69 and number Rs.
The Manager of the appellant companypany received an intimation from the Additional Collector of Sehore dated April 13/15, 1964, stating that a sum of Rs.
5,49,262.92 was due from it on account of cess for the period 1959 60 to December 25, 1961 and asking for a bank guarantee for payment of the balance.
The appellant wrote back saying that the amount of the cane cess worked out to Rs.
As the Collector ignored the objection of the appellant, a demand numberice was served upon it under section 146 of the Madhya Pradesh Land Revenue Code 1959, asking it to deposit Rs.
The State of Madhya Pradesh traversed the claim in the writ petition.
Appeal from the Judgment and Order dated the 25th April, 1968 of the Madhya Pradesh High Court in Misc.
5,49,262.92, and that as the companylector had number assessed the amount of the cess in accordance with the rules, it was number payable by the appellant.
Once again the appellant denied its liability, but as that was number acceptable to the Collector, the appellant filed a writ petition in the High Court stating that the Collectors demand on account of the cess was illegal as the Validation Act was ultra vires the Constitution.
5,49,262.92 by August 1, 1964.
T. Desai, J.B. Dadachanji K.J.John, Mrs. A.K. Varma for the Appellant.
Section 3 of the Validation Act was taken to validate the imposition and companylection of the cess under the State Act.
The State Government issued a numberification on November 28, 1959, which appeared in the State Gazette dated December 4, 1959, under section 23 of the State Act imposing a cess of 12 paise per maund on the entry of sugarcane during a crushing season in the area companyprised within such of the factories in which the total quantity of cane entering for companysumption, use or sale to the factory during such season exceeded 10 lakh maunds.
CIVIL APPELLATE JURISDICTION Civil Appeal No.1293 of 1969.
K. Gambhir for Respondents 1, 2 and 4.
C.Agarwala and R.N. Sachthey for Respondent No.
Petition No.
A similar view was taken in regard to the Acts in some other States and Parliament thereupon enacted the Sugarcane Cess Validation Act, 1961, hereinafter referred to as the Validation Act, which came into force on December 26, 1961.
404/64.
The appellants challenged the validity of the imposition, and the High Court, on August 31, 1961, held that the numberification was illegal as the imposition of the levy was with reference to particular premises.
The Judgment of the Court was delivered by SHINGHAL J. This appeal by a certificate issued by the Madhya Pradesh High Court is directed against its judgment dated April 25, 1968.
The appellant is a companypany which cultivates sugarcane and manufactures sugar in its factory in Sehore, Madhya Pradesh, by crushing the sugarcane cultivated by it and purchased from other cultivators.
The State Legislature enacted the Madhya Pradesh Sugarcane Regulation of Supply and Purchase Act, 1958, hereinafter referred to as the State Act, which came into force on July 1, 1959.
