K.C.Agarwal, J. - (1.) This petition under Article 226 of the constitution has been filed by Shree Bhagwati Roller Flour Mills, Station Road, Mainpuri, for certiorari quashing the provisional assessment orders dated 18th November, 1985 (annexures 16 to 23) and the proviso to Government notification dated 18th July, 1979.
(2.) We have considered the validity of the notification dated 18th July, 1979, in the connected Writ Petition No. 312 of 1985, Shree Laxmi Distributing Agency v. State of U.P. [1987] 66 STC 112 (All.), decided on 19th December, 1986 and for the reasons given in that writ petition, we do not find any force in the contention that the proviso of the said notification, which runs as under, is liable to be struck off : ...Provided that such wheat is purchased from the Food Corporation of India.
(3.) The learned counsel for the petitioners had admitted that the notification when it was issued was valid. It is on account of the subsequent change of the policy of the Central Government permitting purchase of wheat from the open market that the discretion has arisen. We have found no merit in this argument in the connected writ petition.;