B L CHAUDHURY Vs. STATE OF BIHAR

JUDGEMENT

(1.) In Miscellaneous Judicial Case No. 367 of 1956 the petitioner is Sri B. L. Chaudhuri, the Manager of the Harinagar Sugar Factory & a duly constituted attorney of the Harinagar Sugar Mills Ltd., which is a company incorporated under the Companies Act. The Com pany owns a vacuum pan sugar factory at Harinagar in the district of Champaran and carries on business of. manufacture of sugar by crushing of sugar cane. On 2-11-1955, the Government of Bihar issued a notification in exercise of the authority conferred by Section 29(2), Bihar Sugar Factories Control Act, (Act VII of 1937) imposing a cess at the rate of 36 pies per maund with effect from 1-10-1955, on all sugar cane entering the local areas comprised in 28 factories including the Harinagar Sugar Factory. The notification is to the following effect: Government of Bihar, Development (Cane) Department. Notification. Patna, the 2nd November, 1956. No. BV-O 19/550-3687. In exercise of the powers conferred by Sub-section (2) of Section 29 of the Bihar Sugar Factories Control Act, 1937 (Bihar Act VII of 1937) as amended by the Bihar Sugar Factories Control (Amendment Act, 1950 (Bihar Act VI of 1950) the Governor of Bihar is pleased to order that with effect from the 1st October, 1955 a cess of thirty-six pies per maund shall be imposed on all sugarcane entering the local areas comprised in the following factories for' consumption, use or sale therein during the crushing season 1955-56. Name of the factories:

(2.) In Miscellaneous Judicial Cases Nos, 382, 383, 445, 446 and 447 of 1956 the material facts are of similar description and the reliefs which have been- claimed by the petitioners are in similar terms.

(3.) Cause has been shown in all these cases by the Advocate General on behalf of the respondents; A counter-affidavit has also been filed on behalf of the State of Bihar. It is stated in the counter-affi-davit that there are 28 sugar factories working to the State of Bihar, that cess has been Imposed at a uniform rate on all these sugar factories and that no discrimination has been made by the State of Bihar in choosing a local area or imposing the rate of cess,