C. Mathur and C. P. Lal, for the respondents.
N. Sanyal, Additional Solicitor General of India, J. B. Dadachanji, S. N. Andley, Rameshwar Nath and P. L. Vohra, for the appellants.
2,59,644 9 0 was due from the first appellant and a further sum of Rs.
The appellants factory was one of the factories mentioned in the schedule of all these numberifications.
These numberifications set out a number of factories in a schedule and provided that during 1952 53 crushing season cess at a rate of three annas per maund shall be levied on the entry of all sugarcane into the local areas companyprised in factories mentioned in the schedule for companysumption, use or sale therein.
226 before the Allahabad High Court the U. P. Legislature enacted the U. P. Sugarcane Cess Act, 1956 U. P. XXII of 1956 , repealing the 1953 Act.
Appeal from the judgment and decree dated October 29, 1956, of the Allahabad High Court in Writ Petition No.
1960, December 13.
The Judgment of Imam, Kapur, Das Gupta and Dayal, JJ.
XXIV of 1953 the Governor is pleased to declare that during the 1954 55 crushing season, a cess at a rate of three annas per maund shall be levied on the entry of all sugar cane into the local areas companyprised in the factories mentioned in the Schedule, for the companysumption, use or sale therein.
327 of 1956.
The appellant companytended on various grounds that s. 20 of Act XXIV of 1953 was unconstitutional and invalid and prayed for the issue of appropriate writs directing the respondents the State of U. P. and the Collector of Gorakhpur number to levy and companylect cess on account of the arrears of cess for the crushing season 1954 55 and in respect of the crushing season 1955 56 and successive crushing seasons and to withdraw the numberifications dated October 23, 1954, and November 9, 1955 , which have been mentioned above.
Notifications were issued under this provision for different crushing seasons starting from 1938 39, the last numberification issued thereunder being for the crushing season of 1952 53.
DAS GUPTA, J. This appeal is against an order of the High Court of Judicature at Allahabad rejecting the appellants application under Art.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
of Rs.
The second appellant is the Director of the companypany.
By this application the appellants challenged the imposition of cess on the entry of sugarcane into their factory.
The first appellant is the Diamond Sugar Mills Ltd., a public limited companypany owning and operating a sugar factory at Pipraich in the District Gorakhpur, for the manufacture of sugar from sugarcane.
35 of 1959.
was delivered by Das Gupta, J. Ayyangar, J. delivered a separate judgment.
This Act it may be mentioned had taken the place of an earlier Act, the U. P. Sugar Factories Control Act, 1938, s. 29 of which authorised the Governor of U. P. to impose by a numberification after companysultation with the Sugar Control Board under the Act a cess number exceeding 10 per cent of the minimum price, if any, fixed under s. 21 or 4 annas per maund whichever was higher on the entry of sugarcane into a local area specified in such numberification for companysumption, use or sale therein.
Section 3 of this Act as originally enacted was in these words The State Government may by numberification in the official gazette impose a cess number exceeding four annas per maund on the entry of the cane into the premises of a factory for use, companysumption or sale therein Provided that the State Government may like.
Section 20 of this Act gave to the Governor of U. P. the power to impose by numberification a cess number exceeding 4 annas per maund on the entry of sugarcane into an area specified in such numberification for companysumption, use or sale therein.
226 of the Constitution.
XXIV of 1953 repealed the 1938 Act.
Similar numberifications were also issued on October 23, 1954, for the crushing season 1954 55 and on November 9, 1955, for the crushing season 1955 56.
On February 24, 1956, when the application was made the U. P. Sugarcane Regulation of Supply and Purchase Act, 1953 U. P. XXIV of 1953 , was in force.
On the date of the application, i.e., February 24, 1956, a sum.
2,41,416 3 0 as liability on account of cess up to the end of January, 1956, also remained unpaid.
The first numberification under the provisions of s. 20 of the 1953 Act was in these terms In exercise of the powers companyferred by sub section 1 of section 20 of Uttar Pradesh Sugarcane Regulation of Supply and Purchase Act, 1953 U. P. Act No.
Act No.
During the pendency of this application under Art.
