JUDGMENT

Nanavati, J.-Leave granted.

2. These eight appeals arise out of three different judgments of the Madras High Court in Writ Petition Nos. 15530-31 of 1995, 15532-35 of 1995 and 15705-15706 of 1995. SLP (C) Nos. 4973-4974 of 1997 are against the decision in Writ Petition Nos. 15530-31 of 1995, SLP (C) Nos. 5589-92 of 1997 are against the decision in Writ Petition Nos. 15532-35 of 1995 and SLP (C) Nos. 5441-52 of 1997 are against the decision in Writ Petition Nos. 15705-15706 of 1995.

3. The appellant in the appeals arising out of SLP (C) Nos. 4973 : 74 of 1997 and SLP (C) Nos. 5589 to 5592 of 1997 is Thiru Arooran Sugars Ltd. (hereinafter referred to as Arooran Sugars ). Arooran Sugars is engaged in manufacturing sugar in its units at Vadapathimangalam and Tirumandankudi. The Madras Sugar Factories Control Act, 1949 (hereinafter referred to as the Act ) the Rules framed thereunder and also the Sugar Control Order, 1966 apply to its sugar manufacturing activity. In order to provide incentives to sugarcane growers and to ensure sufficient supply of sugarcane of good quality it has been announcing every year planting subsidy payable to those sugarcane growers who are able to gro