Kulwant Singh Tiwana, J. - (1.) LETTERS Patent Appeal No. 281 of 1975 arises from the judgment of the learned Single Judge of this Court deciding Civil Writ Petition No. 4513 of 1974. Letters Patent Appeal No. 374 of 1975 (M/s Din Dayal Mahadev Parshad v. Market Committee, Rewari) arises out of the judgment of the same learned. Single Judge of this Court dismissing Civil Writ Petition No. 1402 of 1974. In both these writ petitions, a common question, as to whether sulphur sugar/dana falls within the definition of agriculture produce being Khandsari as contained in the schedule of the Punjab Agricultural Produce Markets Act 1961 (hereinafter referred to as the Act) and is subject to the levy of market fee, is involved. The learned Single Judge taking the view that sulphur sugar/dana is from the family of Khandsari and is thus an agricultural produce, dismissed both the writ petitions. These two appeals under clause X of the Letters Patent have been directed against the aforesaid judgments.
(2.) THE same question as was argued before the learned Single Judge has been raised before us on behalf of the appellants in these appeals as to whether sulphur sugar/dana is khaadsari as entered in the schedule of the Act and is thus an agricultural produce as defined in the Act. The learned counsel for the appellant have urged that sulphur sugar/dana is manufactured in a different process than Khandsari and there is always a difference in the price of these two commodities and their names are different. They have further argued that the word, "sulphur sugar/dana" is always used in contra -distinction to Khandsari, as they are treated as different commodities by the business community trading in this commodity. They have urged that because of these factors sulphur sugar/dana cannot be taken to be Khandsari.
(3.) IT is an admitted case of the parties that both Khandsari and sulphur sugar/dana are prepared from the sugar -cane juice, which is the basic raw -material, with open pan system. This process is distinguished from the advanced and sophisticated method of sugar by vacuum pan system. Before the actual starting of the process of manufacture in the pan, in case of sulphur sugar/dana, the sugar -cane juice is clarified and is denuded of the impurities by a treatment with sulphur dioxide gas. This process has come to be known as sulphitation process. As this assimilation of the gas in the juice results into the manufacture of better and clear sugar crystal, this preparation has come to be known as sulphur sugar to distinguish it from its fore -runner -khandsari for the preparation of which the sugar cane juice is not given sulphur treatment. The rest of the process is almost the same. Khandsari in the final stages of the manufacturing process, for the purpose of crystallisation, is prepared through manually operated centrifugal machines while sulphur sugar at the final stages is put in the centrifugal machines operated by power. At page 49 of the Report of the Sugar Enquiry Commission published by the Government of India in October, 1965, it is stated ; "the old system of producing Khandsari is now being replaced by modern system of using power crushers and centrifugal machines". It has also been stated at page 50 of this Commissions report: "As many as 114 Khandsari units using sulphitation process of Clarification are reported to have been established in recent years.";