DIAMOND SUGAR MILLS LIMITED Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) X X X X

(2.) The appellant contended on various grounds that S. 20 of Act XXIV of 1953 was unconstitutional and invalid and prayed for the issue of appropriate writs directing for respondents the State of U. P. and the Collector of Gorakhpur not to levy and collect cess on account of the arrears of cess for the crushing season 1954-55 and in respect of the crushing season 1955-56 and successive crusing season and to withdraw the notifications dated October 23, 1954, and November 9, 1955, which have been mentioned above.

(3.) During the pendency of this application under Art. 226 before the Allahabad High Court the U. P. Legislature enacted the U. P. Sugarcane Cess Act, 1956 (U. P. Act No. XXII of 1956), repealing the 1953 Act. Section 3 of this Act as originally enacted was in these words :-