ORDER :- This order shall govern Civil Revisions Nos. 1095 and 1097 of 1964, both by the Chief Inspector of Stamps, against the order of the Civil Judge of Deoria passed in two suits instituted by the opposite parties, Vishnu Pratap Sugar Works, Pvt. Ltd., Khadda, and Ishwari Khetan Sugar Mills, Pvt. Ltd., Lachhmigunj.

2. The reliefs sought for in the suit instituted by Vishnu Pratap Sugar Works were that the State of Uttar Pradesh, its servants and agents be restrained by a permanent injunction from realising or taking any steps for the realization of the aforementioned sum of Rs. 33,74,754.77 from the plaintiff company as arrears of land revenue or otherwise and, in the alternative the State of Uttar Pradesh be restrained by permanent injunction from realising from the plaintiff company any amount in excess of Rs. 18,000,00 by way of arrears of cane cess and purchase tax for the years 1952 to 1962. The third prayer made, in case none of the above reliefs could be granted was that the Union of India be ordered by injunction to pay the dues of Rs. 33,74,754.77 to the State of Uttar Pradesh. In the suit instituted by Ishwari Khetan Sugar Mills the second prayer was not made. The only

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