(Per S. C. Dharmadhikari, J.)

In all these Petitions, the Petitioners have challenged the constitutional validity of some of the provisions of the Maharashtra Purchase Tax on Sugarcane Act, 1962 (for short “the Act of 1962”). Since common questions of fact and law are involved, all these Petitions are disposed of by this common judgment.

2) We grant Rule in some of the Petitions which have been listed for admission and along with others which are ready for hearing. Even these Petitions would be disposed of finally by this judgment. In other words, since all parties agreed and are present before the Court, with their consent, the Petitions are disposed of finally by this judgment.

3) The leading argument canvassed is in Writ Petition No. 2060 of 1997. We would refer to the facts in this Writ Petition.

4) The Petitioner is a Co-operative Society registered under the Maharashtra Co-operative Societies Act, 1960. It is a Co-operative Sugar Factory situate at Nashik District of Maharashtra. The Respondents to the Petition are the State, Commissioner of Purchase Tax (Sugarcane), Purchase Tax Officer (Sugarcane). The Petitioner also holds licence under the Act of 1962. It is st