Judgment

Y. K. SABHARWAL, J.

( 1 ) THE appellants are cement manufacturers. They challenge the legality and validity of clause 9a of the Cement Control Order, 1967 (for short, the Control Order ). Clause 9a and some other clauses were incorporated by amendments made in the control order in the year 1982. Clause 9a requires every producer to pay to the Cement regulation Account (for short, cra) an amount at the rate of Rs. 9/- per metric tonne of production of non-levy cement. This payment to be made by the producer on production of non-levy cement was withdrawn on 15th December, 1986. One of the manufacturers (Andhra Cements) filed the writ petition in the High Court challenging the validity of the clause in September 1986; two of them (Mysore Cement and raymond Woollen) filed writ petitions in 1987 and Digvijay Cement in the year 1992. Their principal contention before the High court was that the amount payable under clause 9a was in the nature of tax and there was no authority of law to impose that tax. Undoubtedly, no tax can be levied or collected except by authority of law. The contention of the writ petitioners did not find favour with the High Court and, therefore, these appea