1. This application by Messrs. Shri Mahabir Rice and Flour Mills - a partnership firm, under Articles 226 and 227 of the Constitution of India, is directed against the notice, dated the 29th of November, 1974 (Annexure 1) issued by the Sub-divisional Officer, Jamtara (respondent No. 2), demanding one thousand quintals of rice as levy from it for the procurement year 1974-75, under Clause 14 (1) of the Bihar Rice and Paddy Procurement Order, 1974 (hereinafter referred to as the Procurement Order).

2. In order to appreciate the point involved in this application, it will be necessary to state, briefly, the facts as stated by the petitioner in the application. The petitioner is a firm carrying on manufacturing business of rice during the kharif year 1974-75 only on customers account. It was further stated in paragraph one of the application that the petitioner had not at any point of time any quantity of rice or paddy on its own account during the said Kharif year; since the petitioners licence was cancelled by order dated the 18th January, 1975, it had stopped its milling operations even on customers account which it was carrying on. In spite of the facts stated above, the pe