U.K.DHAON, J. - (1.) HEARD Sri Prashant Chandra, Senior Advocate, assisted by Sri Gaurav Mehrotra, learned counsel for the petitioner and Sri Jaideep Narayan Mathur, learned Additional Advocate General assisted by Sri H.P. Srivastava, learned Additional Chief Standing Counsel for the opposite par­ties.
(2.) THE brief facts of the case in a nut shell are as under: The petitioner which is a Private Limited Company has alleged that its unit at UPSIDC, Industrial Area, Sandila District Hardoi, is manufacturing yeast from molasses, which is raw material for the manufacture of yeast. The molasses is purchased from various sugar factories situated in the State of U.P. The petitioner has further alleged that the State of U.P. enacted the U.P. Sheera Niyantran Adhiniyam, 1964 (hereinafter referred to as "Adhiniyam"). Sub-section (4) of Sec­tion 7-A of the Adhiniyam provides that the occupier of a sugar factory shall be liable to pay to the State Government, in the manner prescribed, administrative charges at such rate, not exceeding Rs. 5/- per quintal as the State Government from time to time notify, on the molasses sold or supplied by him. The petitioner has further alleged that the U.P. Sheera Niyantran Adhiniyam, 1964 is a Special Act and the same has been enacted for the control of storage, gradation and price of molasses produced by sugar factories in Uttar Pradesh and the regulation of supply and distribution and sub-section (5) of Section 7-A provides that the occupier shall be entitled to receive from the person to whom the molasses is sold or supplied an amount equivalent to the amount of such admin­istrative charges, in addition to the price of molasses.
(3.) THE petitioner has further alleged that the State Government is already charging tax from the petitioner under the U.P. Sheera Niyantran Adhiniyam, 1964, which is a Special enactment for molasses only and as such under the provisions of U.P. Trade Tax Act, 1948 no tax can be realised from the petitioner as it will amount to double taxation on the sale of same product i.e. molasses by the State Government under two different enactments.;