Dipak Kumar Sen, ACJ. - (1.) The material facts on record and the proceedings leading up to this appeal are, inter alia, that M/s. Ashok Chandra Rakshit (P) Ltd., the appellant, No. 1, carries on business in buying and selling 'Ghee' from its registered office and principal place of business at No, 26, Cotton Street, Calcutta and its godown and packing centre at No. 59/5, Natabar Pal Road, Howrah. The appellant No. 1 deals in 'Ghee' produced outside West Bengal and procures the same from Uttar Pradesh, Bihar, Andhra Pradesh and also from other sellers in West Bengal who also procure 'Ghee' from outside the State.
(2.) On the 1st November 1965, The West Bengal Milk Trade Control Order, 1965, (hereafter called the said Control Order) was promulgated by the State of West Bengal, the respondent No. 1 in exercise of powers conferred under Section 3 of the Essential Commodities Act, 1955. In 1974, the appellant No. 1 was served with a notice issued under the said Control Order calling upon it to obtain a licence for selling and dealing in 'Ghee'. A form of application for licence being Form No. 'A' under the said Control Order was enclosed to the notice. The appellant, No. 1 paid Rs. 3996 by way of licence fee for the year 1973-74 on the basis that the outturn of the appellant No. 1 in its business was for 5000 kgs of Ghee. The validity of the said Control Order was challenged in this Court by a number of persons in applications under Article 226 of the Constitution and Civil Rules were issued them including Civil Rule No. 6289 (W) of 1974 where an ad interim order was issued on the 10th October 1974.
(3.) On or about the 25th April 1978, four notices of demand all dated the 12th April 1978 were issued to the appellant No. 1 by the Controlling Officer appointed under the said Control Order calling upon the appellant No. 1 to pay under the said Control Order licence fees for the year 1974-75, 1975-70, 1976-77 and 1977-78 of Rs. 3995 in, each year by the 27th April, 30th May, 27th June and 27th July 1978 respectively. On the 31st May 1978, the appellant No. 1 along with Mallinath Rakshit, Bimansri Rakshit and Sakyasree Rakshit, its Directors, the appellants Nos. 2, 3 and 4 herein, moved an application under Article 226 of the Constitution against the State of West Bengal, the Milk Commissioner, West Bengal, the Controlling Officer, West Bengal, Milk Trade Control Order, 1S65 and the Union of India who were impleaded respectively as the respondents Nos, 1, 2, 3 and 4. In the said application, the appellants prayed for, inter alia, a writ in the nature of certiorari calling upon the respondents to send up to this Court the records of and relating to the said notices or orders, elated the 12th April 1978 issued by the respondent No. 3 and for quashing or setting aside the same. A writ of mandamus directing the respondents to act according to law and to cancel or withdraw the said notices or orders dated the 12th April 1978 was also prayed for. There was also a prayer for an injunction restraining the respondents from giving effect to the said notices or orders dated the 12th April 1978 or from demanding licence fees.;