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1952 Supreme(Mad) 49

P.V.RAJAMANNAR, VENKATARAMA AYYAR
K. C. Varadachari, Partner, Madras Oil Mills & Products – Appellant
Versus
The State of Madras, by the Secretary to the Government of Madras, Food and Agriculture Department – Respondent


Advocates:
K.V. Venkatasubramaniam for Petitioner.
The Advocate-General (V.K. Tiruvenkatachari) for the Government Pleader (P. Satyanarayana Raju) for Respondent.

Order.-

The petitioner is a partner of a firm carrying on the business and trade of an oil miller under the name and style of Madras Oil Mills and Products. The oil mill owned by the firm has got five expellers which are used for crushing groundnut and producing groundnut oil and groundnut cake. The firm had been granted a licence under the Madras Manure Dealers’ Licensing Order. The fee for the said licence was Rs. 10 from the year 1947. By G.O. Ms. No. 2435 (Food and Agriculture), dated the 29th December, 1950, an amendment was made to the Madras Manure Dealers Licensing Order, 1949, providing for the enhancement of the licence fee. The rate so far as oil mills were concerned was fixed at Rs. 100 for each expeller and Rs. 20 for each rotary or screw press. For mere dealers in manure the licence fee was fixed at Rs. 20 and for firms engaged in manure mixing trade the licence fee was fixed at Rs. 100 with a non-recurring fee of Rs. 50 for each manure mixture marketted. In accordance with this amendment the petitioner’s firm became liable to pay a sum of Rs. 500 as licence fee as there were five expellers in the Mill. The petitioner seeks to have the aforesaid Government Order, date







































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