S. R. DAS GUPTA, C. J.

( 1 ) THE petitioner before us is the India Sugars and Refineries, Ltd. , Hospet. In this petition the petitioner is challenging the validity of Section 14 of the Madras Sugar Factories Control (Mysore Amendment) Act and the rules framed thereunder. The facts leading up to this petition may be shortly stated as follows: The Government of Madras had passed an enactment known as the Madras Sugar Factories Control Act no. XX of 1949 dated 13-7-1949. The object of the said Act, as it appears from the preamble thereof, was to provide for the licensing of sugar factories and regulating the supply and the prices of sugarcane used in such factories and for other incidental matters. Sub-section (1) of Section 14 of the said Act authorised the Government, after consulting the Advisory Committee to be set up under the said act, to levy a cess not exceeding four annas per standard maund as defined in the Standards of weight Act, 1939, on sugarcane brought into any area specified in such notification, for consumption, use or sale therein. Sub-section (4) of Section 14 empowered the Government, after consulting the said Advisory Committee, to make rules specifying the aut

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