M.C. Agarwal, J. - (1.) BY this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated 25th August. 1998, passed by the Khandsari inspector -cum -Assessing Officer whereby he rejected the petitioner's option exercised by him in terms of Section 3 (I -a) of the U. P. Sugarcane (Purchase Tax) Act. 1961 (hereinafter referred to as 'the Act') read with Rule 13A of the U. P. Sugarcane (Purchase Tax) Rules. 1961 ; an assessment order dated 7th September. 1998 and the appellate order dated 25th September. 1998.
(2.) COUNTER and rejoinder -affidavits have been exchanged. I have heard Sri M. K. Gupta learned counsel for the petitioner and Sri S. D. Singh, learned counsel for the respondents.
(3.) THE petitioner owns a sugar unit and was liable to pay sugarcane purchase tax under the aforesaid Act. Section 3 (1 -a) of the Act provides that the State Government may prescribe the quantity of sugarcane which shall be assumed for the purposes of the proviso to subsection (1), to have been purchased by the owners of different categories of units having regard to the crushing capacity of the units and other relevant factors. Sub -section (1b) of Section 3 provides that the option shall be exercised by the owner of a unit by such date and in such form as may be prescribed and shall relate to the whole of an assessment year and the option once exercised shall be Irrevocable for that year. Rule 13A then prescribes the manner in which the option has to be exercised and Schedule I to the Rules prescribes the category of the power crusher and the average monthly assumed purchase of sugarcane. The said Schedule is as under: Note. - -(a) For every extra Meerut type be add 800 quintals to the quantity shown in column 4 above. (b) For every extra Rohikhand type be add 1,600 quintals to the quantity shown in the column 4 above. (c) The above specification relates to a unit comprising one power -crusher only. (d) Where a unit compromise more' than one power -crusher of the same category, the specification given in column 4 shall apply in such multiples thereof as there are power -crushers set -up in the unit. (e) Where a unit comprises more than one power -crusher of different categories, the quantity of assumed purchases of cane shall be worked out separately for each category according to column 4 above and the quantities thus worked out shall be totalled.";