Judgment

DAS GUPTA, J. (for himself and S. J. Imam, J. L. Kapur and Dayal JJ.) : This appeal is against an order of the High Court of Judicature at Allahabad rejecting the appellants application under Art. 226 of the Constitution. The first appellant is the Diamond Sugar Mills Ltd., a public limited company owing and operating a sugar factory at Pipraich in the District Gorakhpur, for the manufacture of sugar from sugarcane. The second appellant is the Director of the company. By this application the appellants challenged the imposition of cess on the entry of sugarcane into their factory. On February 24, 1956, when the application was made the U. P. Sugarcane (Regulation of Supply and Purchase) Act, 1953 (U. P. Act No. XXIV of 1953), was in force. Section 20 of this Act gave to the Governor of U. P. the power to impose by notification "a cess not exceeding 4 annas per maund on the entry of sugarcane into an area specified in such notification for consumption, use or sale therein". This Act it may be mentioned had taken the place of an earlier Act, the U. P. Sugar Factories Control Act, 1938, S. 29 of which authorised the Governor of U. P. to impose by a notification after consulta