C.S.P. Singh, J.

The points raised in there petitions are similar and as such it would be convenient to dispose them of by a common judgment. The Petitioners carry on the business of manufacturing Khandsari sugar and hold licences under the U.P. Khandsari Manufacturing Order 1967. The Assistant Sugar Commissioner issued notices to the Petitioners demanding varying amounts relating to arrears of purchase tax, interest thereon, penalty and commission and directed the Petitioners to deposit the same or else their licenses would be cancelled. These demands and the proposed order of cancellation have been challenged by the Petitioners in these petitions. We are informed that the licenses of the Petitioners have not been cancelled, and as such we need not go into the controversy as to whether the licences can be cancelled on the ground of the Petitioners being in default in payment of the dues. Counsel for the Petitioners have stated that so far as the purchase tax and the interest thereon is concerned, payment thereof has already been made by the Petitioners. Thus it is not necessary to go into the validity of these demands. We are now left only with the legality of the demand