Judgment

R. S. BACHAWAT, J.

( 1 ) IN all these writ petitions under Article 32 of the Constitution, the petitioners ask for an order declaring that S. 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961 (Andhra Pradesh Act No. 45of 1961) is unconstitutional and ultravires and a direction prohibiting the respondents from levying tax under S. 21 and to refund the tax already collected. S. 21 of the Act is in these terms :"21 (1) The Government may, by notification, levy a tax at such rate not exceeding five rupees per metric tonne as may be prescribed on the purchase of cane required for use, consumption or sale in a factory. (2) The Government may, by notification, remit in whole or in part such tax in respect of cane used or intended to be used in a factory for any purpose specified in such notification. (3) The Government may, by notification, exempt from the payment of tax under this Section- (A) any new factory which, in the opinion of the Government has substantially expanded, to the extent of such expansion, for a period not exceeding two years from the date of completion of the expansion. (4) The tax payable under sub-sec. (1) shall he levied and co