U. K. Dhaon, J. - Heard Sri Prashant Chandra, Senior Advocate, assisted by Sri Gaurav Mehrotra, learned counsel for the petitioner and Sri Jaideep Narayan Mathur, learned Additional Advocate-General assisted by Sri H. P. Srivastava, learned Additional Chief Standing Counsel for the opposite parties.

The brief facts of the case in a nutshell are as under :

The petitioner which is a private limited company has alleged that its unit at UPSIDC, Industrial Area, Sandila District, Hardoi, is manufacturing yeast from molasses, which is raw material for the manufacture of yeast. The molasses is purchased from various sugar factories situated in the State of U.P. The petitioner has further alleged that the State of U.P. enacted the U.P. Sheera Niyantran Adhiniyam, 1964 (hereinafter referred to as, "the Adhiniyam"). Sub-section (4) of section 7A of the Adhiniyam provides that the occupier of a sugar factory shall be liable to pay to the State Government, in the manner prescribed, administrative charges at such rate, not exceeding Rs. 5 per quintal as the State Government from time to time notify, on the molasses sold or supplied by him.

The petitioner has further alleged that the U.