( 1 ) THESE are petitions in which the validity of a cess or tax imposed by the State Government on sugarcane entering the premises of sugar factories in the Uttar Pradesh is challenged.

( 2 ) SECTION 29 (2) of the United Provinces Sugar Factories Control Act, 1938, (hereinafter called the 1938 Act) empowered the Governor, after consulting a Sugar Control Board established under the Act, by notification to impose a cess on the entry of sugarcane into any local area specified in the notification for consumption, use or sale therein. Notifications were issued under this section at the commencement of each crushing season imposing uniform cess of three annas a maund on sugarcane entering the premises of all vacuum pan sugar factories as defined in the Act within the Province or State. The last notification under this Act was published on the 15-11-1952. In 1953 the 1938 Act was replaced by the U. P. Sugarcane (Regulation of Supply and Purchase)Act, 1953, (hereinafter called the 1953 Act) Section 20 (1) of which was in substantially the same terms as Section 29 (2) of the earlier Act save that the levy is now described as a tax. Thereafter notifications were issued under t