( 1 ) THE only question which arises for determination in this petition under Article 226 of the Constitution of India is the construction to be placed on a proviso contained in a notification issued by the Central Government bearing No. 13/65 of February 13, 1965 under the power conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944. This notification was, admittedly, issued with a view to give incentive to the production of sugar in our country. The notification was issued exempting sugar in column 2 of the table therein falling under sub-item (1) of the first Schedule of the Central Excise and Salt Act, 1944 from certain duty leviable thereon as was in excess of the duty specified in column 3 of the said table. In plain language, for production of sugar over and above a certain quantity the manufacturer was entitled to certain rebate.

( 2 ) THE petitioner is a public limited company incorporated under the Indian Companies Act. Its business is to manufacture and sell sugar: The petitioner manufactures sugar in its factory situated at Meerut.

( 3 ) THERE is a sugar factory known as S. B. Sugar Mill at Bijnor. It was originally owned by a. partnership