The main legal point established in the judgment is that the agricultural land, separate from the acquired Sugar Factory/Mill, should be treated as exempted under the U.P. Sugar Undertaking (Acquisition) Act, 1971.

This writ petition, under Article 226 of the Constitution of India, has been preferred by a Registered Limited Company, known as M/s. Lakshmi Sugar and Oil Mills Limited, Hardoi, against the three orders passed by the Consolidation Authorities, that is, by the Consolidation Officer, Sadar, Hardoi, Settlement Officer, Consolidation, Hardoi and the Collector/District Deputy Director of Consolidation, Hardoi, dated 2.9.1992, 24.1.1997 and 6.12.2006, respectively, by which the name of U.P. State Sugar Corporation has been recorded in the revenue and consolidation records in respect of the agricultural land held by the petitioner no.1-company. The interpretation of the Acquisition Notification involved in the present case is whether the land separate from the acquired Sugar Factory/Mill and its appurtenant land would be treated to be agricultural land or part of the Sugar Factory/Mill.

2. The petitioner no.2, Saran Vinod, claims himself to be the authorised signatory, appointed by the Board of Directors of the petitioner no.1-company, vide a resolution dated 22nd August, 1983 to present this writ petition and pursue the case on behalf of the petitioner no.1-Company.

3. As per learned counsel for the petitioners, M/s. Lakshmi Sugar and Oil Mills Limited, Hardoi was established in the year 1933. It was carrying out its manufacturing process of sugar and other bye products, after crushing the sugar cane in its Sugar Factory/Mill situated in the District of Hardoi. The said Company is still registered with the Registrar, Companies at Kanpur and is still in existence. It is having its Registered Office at L.G.-28, Tej Kumar Plaza, Hazratganj, Lucknow. The Sugar Mill consists of the Factory Building, Ancillary Building, Godowns and appurtenant lands meant for parking of the vehicles, sugar production centre, weighing machine (Kanta), open space for storing Begasse, pressed-mud and other bye-products. The total land with the petitioner-Company was 86.7Acres approximately. On a part of this land, that is, covering about 35 Acres of land, the petitioners' Sugar Factory was established. Apart from aforesaid buildings, there existed open space meant for manufacturing of sugar and storage of the same and other bye products. In addition to this, the petitioner-Company was also having agricultural land, Temple, Primary School and Intermediate College meant for imparting education to the Mills workers. There was also grove land. More than 50 Acres of agricultural land owned by the petitioner-Company is situated in two Villages, that is, Nanakganj Grunt and Dheer Maholia. Attention of the Court has been drawn on special features of the agricultural land that the agricultural land situate in Nanakganj Grunt was separated by boundary wall from the Sugar Mill's land and the agricultural land at Village Dheer Maholia was alongside railway siding. The petitioner-Company was carrying out its Sugar manufacturing process and other operations. Lateron, the Sugar Factory/Mill was acquired by the State Government vide a notification dated 28.10.1984 in furtherance of the relevant provisions contained in U.P. Sugar Undertaking (Acquisition) Act, 1971 (Hereinafter referred to as the Acquisition Act of 1971).

4. For a substantial long period of time, that is till 26.8.1992, the name of the petitioner-Company has remained recorded as tenureholder in respect of the agricultural holdings, as indicated above, spread over in two villages in the District of Hardoi. The area was notified under the Consolidation operations on 26.8.1992. An officer of the U.P. State Sugar Corporation wrote a letter to the Settlement Officer, Consolidation, Hardoi for recording the name of the U.P. State Sugar Corporation as the tenureholder in respect of the agricultural land also on the ground that the Sugar Factory had vested in the U.P. State Sugar Corporation on 28.10.1992, that is, the date of aforementioned notification of acquisition by which the Sugar Mil