KESAR ENTERPRISES LIMITED Vs. STATE OF U P

JUDGEMENT

(1.) THIS petition was filed challenging the order dated 3-4-1987 passed by the State Government withdrawing the exemption granted to four sugar mills including that run by the petitioner-situate at Rampur, Biswan (Sitapur), Amroha (Moradabad) and Baheri (Bareilly) with respect to octroi on the import of sugarcane within the local limits of Municipal Board of these districts. The short ground on which the petition was initially filed was that sugar mills situate throughout the State were enjoying the exemption granted by the State Government by its order dated 3-6-1982 while these four sugar mills were picked up and arbitrarily denied that benefit In short, the plea is that there is a patent violation of the rights guaranteed under Article 14 of the Constitution. Subsequently, during the pendency of the petition, another G. O. dated 13-7-1987 was issued by the Government this time withdrawing exemption with respect to all the sugar mills of the State presumably to meet the challenge to the G. O. dated 3-4-1987 on the grounds of the unwarranted discrimination.

(2.) WITH reference to the G. O. dated 13-7-1987 the contention of the learned counsel is that the vice of discrimination against the petitioner continues notwithstanding the general withdrawal of the exemption by the notification dated 13-7-1987 inasmuch as in respect of the four sugar mills covered by the G. O. dated 3-4-1987, the exemption stood withdrawn from an earlier date, i.e. 3-4-1987 while the remaining sugar mills of the State continued to enjoy the exemption right up to 13-7-1987.

(3.) THE fact that the withdrawal of the exemption under the G. O. dated 13-7-1987 applies equally to all the sugar mills does not wipe out the discrimination meted out to the petitioner and other three sugar mills by keeping them deprived of the exemption from a prior dated, i. e. 3-4-1987.