M. Katju, J.

This writ petition has been filed praying for a writ of certiorari to quash the impugned demands dated 6.4.1992 Annexure-18 to the writ petition and dated 27.3.1991 Annexure-21 to the writ petition.

2. Heard learned Counsel for the parties.

3. The Petitioner has alleged that it is a 100% export oriented unit engaged in manufacture of fine and super fine cotton yarn. It is alleged in paragraph 2 of the petition that the Petitioner is successfully exporting to the European and Far-East Asian markets and is a recognised export house and it is also a member of Cotton Textiles Export Promotion Council (hereinafter referred to as TEXPROCIL) which is a body constituted under the Imports and Exports Control Act, 1947 and the Exports (Control) Order, 1988. The Petitioner has its factory in Mathura and all the goods which it manufactures are exported. Section 3 of the Imports and Exports (Control) Act, 1947 (hereinafter referred to as an Act) empowers the Central Government to prohibit to restrict the imports and exports by notification in the Gazette. In exercise of that power the Central Government has issued the Exports (Control) Order, 1988. Clause 3 (2) of the said o