( 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 the 1953 Act imposing a tax at the same rate in respect of sugarcane entering factory premises in the crushing seasons 1953-54, 1954-55 and 1955-56.

( 3 ) PAYMENT of the cess or tax was demanded from the petitioners; they have however, with the exception of the petitioners in Petitions Nos. 539 and 540, declined to pay on the ground that the demand is unlawful, and in some cases proceedings have been commenced and warrants of attachment issued for the recovery of the sums demanded under those sections of the two Acts which provide for realisation of the amounts due as though they were arrears of land revenue. It was in these circumstances that these petitions have been filed, the principal reliefs sought being, first, the quashing of the Notifications under the 1938 and 1953 Acts relating to those years in respect of which the levy has not been paid and, secondly, the quashing of the warrants of attachment in those cases in which such have been issued.

( 4 ) THE facts in Petitions Nos. 434, 539, 540 and 1824 are in some respects different. In Petition no. 434 the claim of the State Government for payment of cess under the 1938 and 1953 Acts in respect of the years 1949-50 to 1954-55 amounted to Rs. 8,58,893/5/6, and as this amount was not paid the properties of the factory were sold by public auction by the Collector of Deoria on 10-11-1955 for a sum, it appears, of a little less than Rs. 26 lakhs. The petitioner challenges the validity of the notifications under which the cess has been demanded, and in addition to asking that these notifications be quashed the petitioner seeks an order directing the Collector, Deoria, not to transfer to the State Government the aforesaid sum of Rs. 8,58,893/5/6 which is still in his hands.

( 5 ) IN Petitions Nos. 539 and 540 the petitioning factories paid the cess demanded as and when it fell due and they seek now an order directing the State Government to refund the amounts so paid after 26-1-1950, amounting respectively to Rs. 13,21,987/ 9/3 and Rs. 7,89,255/7/ -.

( 6 ) PETITION No. 1824 of 1956 I propose to consider separately at the end of this judgment.

( 7 ) DURING the pendency of the petitions the U. P. Sugarcane Cess Act, 1956, (hereinafter called the impugned Act) came into force. This Act, unlike the 1938 and 1953 Acts, does not purport to regulate the supply and purchase of sugarcane required for use in sugar factories its purpose being limited to the amendment and consolidation of the law relating to the imposition of a cess on sugarcane intended for use and consumption in or sale to a factory. It repealed Section 20 of the 1953 Act, and it is the case of the first respondent the State Government that as the provisions of this Act empowering the State Government to impose a cess have been made retrospecti