P. A. CHOUDARY, J.

( 1 ) THE petitioner in this writ petition is the Andhra Pradesh Rice bran Solvent Extractors Association. It challenges the validity of imposition of cess by the union of India under Section 3 of the vegetable Oils Cess Act (Act 30 of 1983) on the bran oil produced by its members out of the rice bran by the method of solvent extraction. The members of the petitioner-association own rice bran solvent extraction mills. They manufacture rice bran oil out of the rice bran through the process of solvent extraction. Rice bran is itself extracted from rice which is produced from paddy by removing the husk. Of course paddy is produced from a plant.

( 2 ) THE Union Parliament in exercise of its powers under Entry 52 List 1 of the VII Schedule enacted the National Oilseeds and Vegetable Oils Development board Act (Act 29 of 1983 ). The object of the enactment is to provide for the development of the oilseeds industry and the oils industry. In order to reach those goals the Act authorised the Constitution of aboard with necessary statutory powers and functions to be exercised by the Board. Section 9 of the Act enumerates the functions of the Board. Under that Section the duty of the Board is to promote development of the oilseeds industry and the vegetable oils industry. It is clear that the running of the Board requires monies to be spent. The question who should pay for the running of the Board is answered by the companion legislation Act No 30 of 1983 called the Vegetable Oils Cess Act passed by the Parliament. The latter Act seeks to raise these monies atleast in part from the manufacturers of vegetable oils who will be the beneficiaries in some direct way of the activities of the Board. Section 3 of the Act 30 of 1983, therefore, authorises the Government to levy and collect by way of cess for the purposes of the National Oilseeds and Vegetable Oils development Board Act, 1983, a duty of excise on vegetable oils produced in any mill in India at such rate not exceeding five rupees per quintal of vegetable oils as the Central Government may from time to time, specify by notification in the Official gazette. It appears from the affidavit that the Central Government in exercise of its statutory powers has issued a notification and imposed a cess of Rs 1/- per quintal on rice bran oil. When the government is attempting to collect the cess from the manufacturers of bran oil, the petitioner-Association has filed this writ petition on behalf of its members, who are producing rice bran oil and who are asked to pay the aformentioned cess imposed by the central Government under Section 3 of act 30 of 1983.

( 3 ) THE scope of this writ petition is limited to finding out whether bran oil is produced from oil yielding material of plant origin.

( 4 ) THE only argument advanced by the learned counsel for the petitioner is that the imposition of cess under Sec 3 on the bran oil is not authorised by the provisions of Act 30 of 83 read with Act 29 of 1983. There is no doubt that Section 3 of act 30 of 1983 authorised the imposition of cess only on vegetable oils produced in a mill. The argument of the petitioner is that the bran oil is not a vegetable oil within the meaning of these Acts. Act 30 of 1983 does not define the word vegetable oil but refers to Act 29 of 1983 for the meaning of that word. In Section 3 (h) of Act 29 of 1983 the word vegetable oil is defined to mean any oil produced from oil seeds or any other oil bearing material of plant origin. The question is whether rice bran out of which rice bran oil is produced is an oil-bearing material of plant origin. It is nobody s case that the rice bran oil is produced from any seeds. Nor can any one contend to the contrary that rice bran is an oil yielding material. The only question that is raised and argued is whether rice bran is of plant origin. The argument of the petitioner is that the rice bran oil is produced from the rice bran and that rice bran is in turn prod

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