JUDGMENT

SHINGHAL, J.

( 1 ) THIS appeal by a certificate issued by the Madhya Pradesh High Court is directed against its judgment dated 25/04/1968.

( 2 ) THE appellant is a company which cultivates sugarcane and manufactures sugar in its factory in Sehore, Madhya Pradesh, by crushing the sugarcane cultivated by it and purchased from other cultivators. The State Legislature enacted the Madhya Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1958, hereinafter referred to as the State Act, which came into force on 1/07/1959. The State Government issued a notification on 28/11/1959, which appeared in the State Gazette dated 4/12/1959, under Section 23 of the State Act imposing a cess of 12 paise per maund on the entry of sugarcane during a crushing season in the area comprised within such of the factories in which the total quantity of cane entering for consumption, use or sale to the factory during such season exceeded 10 lakh maunds". The appellants challenged the validity of the imposition, and the High Court on 31/08/1961, held that the notification was illegal as the imposition of the levy was with reference to particular premises. A similar view was taken in regard to the