Judgment

GROVER, J.: - These appeals by certificate arise from a judgment of the Mysore High Court delivered in certain petitions filed under Article 226 of the Constitution challenging the demand of a cess levied in exercise of the powers conferred by Section 11 (1) of the Madras Commercial Crops Market. Act, 1933 - hereinafter called the Act - the provisions of which were applicable to the Bellary district of the State of Mysore.

2. The respondents were served a notice by the Secretary of the Bellary Market Committee established under the Act to pay the cess on groundnut seeds bought or sold in the notified area of the Committee. As the respondents failed to comply with the demand complaints were filed against them for contravention of Section 11 (1) of the Act and of certain rules and bye-laws framed thereunder. The respondents filed petitions under Article 226 of the Constitution challenging the validity of the levy of cess. The High Court quashed the demand on the ground that what was being really demanded was the payment of sales tax and since the maximum rate of sales tax authorised by Section 15 of the Central Sales Tax Act, 1956 read with Section 5 (4) of the Mysore Sales T