S K G SUGAR LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) In this petition under Article 32 of the Constitution the petitioner, a Private Ltd. Company challenges the validity of the Cane Cess and Purchase tax levied on it for the month of January, 1968. Respondents 1, 2 and 3 are the State of Bihar, Certificate Officer and the Collector of Champaran, respectively.

(2.) The facts are these:

(3.) Bihar Act 17 of 1963 substituted in Act 7 of 1937 with retrospective effect from January 1, 1962, this new Section 29: