GWALIOR SUGAR CO. LTD. Vs. STATE

JUDGEMENT

(1.) THIS is an application for leave to appeal to the Supreme Court under Arts. 132 and 133 of the Constitution from our decision in Civil Misc. Case No. 9 of 1953 (reported as AIR 1954 Madh -B -196). By that decision we held that an order dated 27 -7 -1946 of the Ruler of the former Gwalior State levying on the Gwalior Sugar Company Ltd., a cane cess of one anna per maund on all sugar cane purchased by the company, was an executive order and not a law under Art. 265 of the Constitution and that the order could not justify the imposition of the cess on the petitioner company after 26 -1 -1950.

(2.) IT is no doubt true that we did not express any opinion on the question whether the State of Madhya Bharat could validly collect after 26 -1 -1950 any amount from the petitioners in respect of a period prior to 26 -1 -1950 and we made no direction giving any relief to the petitioners, in this matter. The reason was that at the time of the hearing of the petition, No. 9 of 1953 (reported as, AIR 1954 MP 196). Mr. Veda Vyas learned counsel for the petitioners made it clear that "he was not contesting the validity of the cess and its recovery from the applicant company before 26 -1 -1950".

(3.) THE reasoning of Krishnaswami Nayudu J., who agreed with the conclusion arrived at by Mack J., was: