JUDGMENT

B. P. JEEVAN REDDY, J.:—The petitioners in this batch of writ petitions question the validity of the levy and collection of cess under S. 3 of the Vegetable Oils Cess Act, 1983 for the period commencing 1st March, 1986 and ending with 31st March, 1987.

2. Parliament enacted in the year 1983 the National Oilseeds and Vegetable Oils Development Board Act, 1983 (being Act 29 of 1983) hereinafter referred to as the Board Act. The Act was intended to provide for the development, under the control of the Union, of the Oilseeds Industry and the Vegetable Oils Industry and for matters connected therewith. The Act contemplated establishment and constitution of board called the National Oilseeds and Vegetable Oils Development Board. The functions of the Board were specified in S. 9. In short the duty of the Board was to promote the development, by such measures as it thought fit, subject to the control of the Central Government, the Oilseeds Industry and the Vegetable Oils Industry. S. 12 provided for constitution of Oil Seeds and Vegetable Oils Development Fund. The fund was to be applied for promoting the purposes of the Act.

3. Simultaneously with the Board Act was enacted the Vege