VISHNU SUGAR MILLS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) AFTER the decision of the Supreme Court in re. Union of India v. The National Hydro Electric Power Corporation Ltd. and Ors. , the notification dated 2.1.1992 No. G.S.R. 311 (E) in the context of this case cannot survive. A notification under the same enactment, the Water (Prevention and Control of Pollution) Cess Act, 1977 was held by the Supreme Court to be not in accordance with law in the case cited above. The notification did not see its passage through Parliament as contemplated under Section 16 of the Act. Thus, any amendment made to the Schedule by notification dated 2.1.1992 No. G.S.R. 311 (E) is not in consonance with the procedure prescribed and, thus, ultra vires.

(2.) RESPONDENTS have submitted in their counter-affidavit to explain the manner in which the notification has been issued by implication on the observations of the Supreme Court in re- Saraswati Mills case . It is contended that if "sugarcane" is not to be treated as vegetable then it may be understood as an agricultural product. In the matter in re-Saraswati Mills case the issue plainly was that "sugarcane" was not vegetable. The Central Government has presumed that "sugarcane" may be an agricultural product. The matter in re. Saraswati Mills case was about sugar and not "sugarcane".