JUDGMENT

KHANNA, J.:— This judgment would dispose of four civil appeals Nos. 1076 to 1079 of 1971 which have been filed by special leave by Ratna Sugar Mills Ltd. against the judgment of Allahabad High Court affirming on appeal the decision of the learned single Judge whereby the appellants four petitions under Article 226 of the Constitution of India to challenge the order dated December 18, 1963 of the Board of Revenue directing the levy of holding tax under the U. P. Large Land Holdings Act, 1957 (U. P. Act No. 31 of 1957) (hereinafter referred to as the Act) on the land of the appellant for the assessment years 1365, 1366, 1367 and 1368 Fasli had been dismissed.

2. In 1951 the appellant acquired land measuring 277.08 acres situated in village Argupur Kalan, tahsil Shahganj, district Jaunpur. According to the appellant, the said land was acquired for the purpose of setting up a factory for the production of paper and pulp. A licence was granted to the appellant in that connection. The appellant filed an application under Section 143 of the U. P. Zamindari Abolition and Land Reforms Act for treating its land situated in village Argupur Kalan as industrial land. In the course of th