183, 249 240 of 1971 3, 105 134 of 1972.
Appeal by special leave from the judgment and order dated the 29th November, 1968 of the Andhra Pradesh High Court at Hyderabad in Writ Appeal No.
The Judgment of A. N. Ray,, C.J., H. R. Khanna and A. Alagiriswami, JJ.
was delivered by Alagiriswami, J. K. K. Mathew, J. gave a dissenting Opinion on behalf of P. N. Bhagwati J. and himself.
Under Article 32 of the Constitution for enforcement of Fundamental rights.
345 of 1968 and Writ Petitions Nos.
249, 250/71 and 3 and 105/72 .
CIVIL APPELLATE ORIGINAL JURISDICTION Civil Appeal No.
They applied under the provisions of section21 3 for exemption from the tax payable under sub section 1 of that section on the ground that they, having substantially expanded, were entitled, to the extent of such expansion, to exemption from the payment of tax.
ALAGIRISWAMI, J. The appeal and the writ petitions raise the question of interpretation of section 21 3 of the Andhra Pradesh Sugar cane Regulation of Supply and Purchase Art, 1961.The appellant and the petitioners are sugar factories in the State of Andhra Pradesh.
The appeal is against the decision of the Andhra Pradesh High Court dismissing a writ petition filed for similar relief.
V. Gupte and G. Narayana Rao, for the appellant in .A. 1453/69 .
The Government may, by numberification, exempt from the payment of tax under this section a any new factory for a period number exceeding three years from the date on which it companymences crushing of cane b any 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.
Niren De, Attorney General of India and P. Parameshwara Rao, for the respondent In C.A. 1453/69 .
1453 of 1969.
Obviously, 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 legislature was number obliged to prescribe a more rigid standard for the guidance of the Government.
Srinivasamurthy and Naunit Lal, for the petitioner in Ps.
Subba Rao, for the petitioner in W.P. 134/72 .
S. Chitale, K. P. Choudhry, K. Rajendra Choudhry and Veena Talwar, for the petitioner In W.P. 183/71 .
Ram Reddy and P. Parameswara Rao, for the respondents in all W.Ps.
