P.S.SAHAY, J.

1. This application is for quashing the letter of respondent No. 1, Deputy Collector, Cess, dated 27.03.1977, a copy of which has been filed along with this application and marked Annex. 4, passed under the provisions of the Cess Act (hereinafter to be referred as the Act).

2. The petitioner is a public limited company and manufactures Matches having its factory at Calcutta. Semul wood is required for the purpose of making match boxes and match sticks and the company takes on lease trees from the various departments of the State where semul trees are available and pays royalty for the exploitation of such trees. The petitioner company took a lease from the State of Bihar for a period of eight years on 16th March, 1972 in order to exploit the semul trees (which included the following terms : conversion, collection, extraction, removal, transport and all other acts to be performed in the realisation of the benefits conferred therein). A copy of the deed has been filed along with this application and marked Annexure-1. Under cl. (6) of the aforesaid lease the exploitation of those trees has to be done under the supervision of the Divisional Forest Officer and und