Judgment

A. D. KOSHAL, J.:- By this judgment we shall dispose of five civil appeals in each one of which the appellant who is a registered co-operative society, challenges a judgment of the High Court of Bombay dismissing its petition for the issuance of an appropriate writ striking down the levy and demand of the cess imposed on it under the Bombay Sugarcane Cess Act, 1948 (hereinafter referred to as the Bombay Act) supplemented by the Sugarcane Cess (Validation) Act, 1961 (for short, the Central Act).

2. The following table indicates the name of the appellant and the amount of cess impugned in each of the appeals as also other relevant particulars:

No. of appeal Name of appellant Amount of Cess Period to which the amount relates Date of the order of assessment Authority passing the Order

(Rs.)

Civil Appeal No. 39 of 1969. The Shetkari Sahakari Sakhar Karkhana Ltd., Sangli. 3,70,072.50 1-7-1959 to 30-6-1960 21-12-1960 Sugarcane Cess Officer, Sangli.

Civil Appeal No. 40 of 1969 -do- 8,01,131.24 1-7-1960 to 30-6-1961 24-5-1966 -do-

Civil Appeal No. 2470 of 1968. -do- 3,24,610.35 1-7-1961 to 31-12-1961 24-5-1966 -do-

Civil Appeal No. 1925 of 1972. Ashok Sahakari Sakhar Karkhana Ltd., Ash