Judgement

GAJENDRAGADKAR, C.J.I. : The principal question of law which arises in this appeal is in regard to the validity of the Central Act - the Sugarcane Cess (Validation) Act, 1961 (No. 38 of 1961) (hereinafter called the Act ). It arises in this way. The appellant, Jaora Sugar Mills (Pvt.) Ltd., is a Private Limited liability Company incorporated under the Indian Companies Act. Its registered office is at Jaora within the premises of the Sugar Mills owned by it. The appellant manufactures sugar and carries on the business, inter alia, of the production and sale of the said commodity since 1955 when it was incorporated. The sugarcane season for the manufacture of sugar generally covers the period December to March and the sugarcane crushing season usually begins on the 1st of October and ends on the 30th June.

2. Respondent No. 1, the State of Madhya Pradesh, enacted the Madhya Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1958 (N0. 1 of 1959) (hereinafter called the Madhya Pradesh Act ). Section 23 of the said Act made a sugarcane cess payable as prescribed by it. Rules 60 to 63 of the Madhya Pradesh Sugarcane (Regulation of Supply and Purchase) Rules, 1959, made