( 1 ) IN this application under Article 22b of the constitution of India by a private limited company engaged in the business of manufacture, production and sale of sugar, the petitioner claims a declaration that the Sugarcane Cess (Validation) Act, 1961 (XXXVIII of 1961 ). (here-matter referred to as to the Act) passed by parliament 4s beyond the constitutional powers of Parliament and is, therefore, invalid, and prays for the issue to a writ or certiorari for quashing a notice dated 17th March 1962 given to it by the collector of Ratlam calling noon it to pay a total amount of Rs. 6,33,917. 52 ape. as due from it on account of cane cess and cane commission tinder the Act and the Madhya Pradesh Sugarcate (Regulation to supply and purcnase) Act, 1958, (hereinafter referred to as the local Act ).

( 2 ) IN order to appreciate the merits to the controversy arising in this case it is necessary to reier first to the local Act by which a cuss on sugarcane entering into an area specified in a notification issued in that ornate for consumption, use or sale therein was imposed and we occupier of a sugar factory was made name for the payment of commission on sugarcane purchased