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[Cites 9, Cited by 3]

Punjab-Haryana High Court

Batala Cooperative Sugar Mills Ltd. ... vs Union Of India And Another on 7 November, 2013

Author: Rameshwar Singh Malik

Bench: Rameshwar Singh Malik

           Civil Writ Petition No. 18816 of 2011                   1
           & other connected cases

                       IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                                       CHANDIGARH

                                           Civil Writ Petition No. 18816 of 2011
                                           Date of Decision: 7.11.2013



           Batala Cooperative Sugar Mills Ltd. Batala
                                                         .....Petitioner.
                                 Versus


           Union of India and another
                                                         .....Respondents.


           2                            Civil Writ Petition No. 18919 of 2011


           Bhogpur Cooperative Sugar Mills Limited
                                                         .....Petitioner.
                                 Versus


           Union of India and another
                                                         .....Respondents.


           3.                           Civil Writ Petition No. 19497 of 2011


           Morinda Cooperative Sugar Mills Limited


                                                         .....Petitioner.
                                 Versus




           Union of India and another
                                                         .....Respondents.



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            Civil Writ Petition No. 18816 of 2011                           2
           & other connected cases

           4.                                  Civil Writ Petition No. 3824 of 2012


           Nawanshahar Cooperative Sugar Mills Limited
                                                                           .....Petitioner.
                                         Versus


           Union of India and another
                                                                 .....Respondents.
           CORAM:              HON'BLE MR.JUSTICE RAMESHWAR SINGH MALIK

           Present:            Mr. Vikas Singh, Advocate
                               for the petitioner.

                               Mr. Mohan Jain, Additional Solicitor General of India with
                               Mr. Alakh Alo Srivastava, Advocate,
                               Mr. Dinesh Thakur, Advocate
                               Mr. Arastu Chopra, Advocate
                               Mr. Fateh Singh Saini, Advocate
                               Mr. Onkar Singh Batalvi, Special Senior Counsel and
                               Ms. Kamla Malik, Advocate

                                               ***
           1.Whether Reporters of local papers may be allowed to see the judgment?
           2. To be referred to the Reporters or not?
           Whether the judgment should be reported in the Digest?

           RAMESHWAR SINGH MALIK J.

                           This order will dispose of four identical writ petitions bearing

           CWPs No. 18816 of 2011 (Batala Cooperative Sugar Mills Ltd. Vs.

           Union of India and another), CWP No. 18919 of 2011 (Bhogpur

           Cooperative Sugar Mills Ltd. Vs.Union of India and another), CWP

           No. 19497 of 2011 (Morinda Cooperative Sugar Mills Limited Vs.

           Union of India and another) and CWP No. 3824 of 2012

           (Nawanshahar Cooperative Sugar Mills Limited Vs. Union of India

           and another). All the four writ petitions are arising out of the similar

           set of facts and same questions of law are involved. The impugned
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            Civil Writ Petition No. 18816 of 2011                         3
           & other connected cases

           order dated 8.8.2011 (Annexure P-9) is common in all the four writ

           petitions. Subsequent recovery order dated 23.8.2011 is common in

           three cases whereas in CWP No. 3824 of 2012, order dated

           24.1.2012 (Annexure P-10) has been additionally passed, but on the

           similar lines and in terms of the above said order dated 8.8.2011

           (Annexure P-9). However, for the facility of reference, facts are being

           culled out from CWP No. 18816 of 2011.

                           Facts first.

                           A brief narration of the essential facts would be required to

           unravel the controversy involved in all these writ petitions.            The

           petitioners herein are the sugar mills located in the State of Punjab

           and challenging the validity of order dated 8.8.2011 (Annexue P-9)

           which          was     passed   by    respondent    No.1    dismissing   the

           representations of the petitioners, which they filed in compliance of

           the orders dated 12.8.2010 (Annexuer P-6) passed by a Division

           Bench of this Court deciding together five Letter Patent Appeals.

                           The core question involved in all these four cases relates to

           the validity of fixation of levy sugar price under the Sugar (Price

           Determination for 1972-73) Production Order 1972 ('1972 Order' for

           short). Petitioners alleged that levy sugar price fixed by respondent

           No.1 was on lower side and detrimental to their interest. Sugar being

           an essential commodity, is regulated by the provisions of Essential

           Commodities Act 1955 ('1955 Act' for short) and the rules/orders

           issued thereunder. Exercising its powers under Section 3 (3C) of

           1955 Act, respondent No.1 issued an order dated 7.11.1972
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            Civil Writ Petition No. 18816 of 2011                          4
           & other connected cases

           alongwith schedule-1 (Annexure P-1), thereby determining different

           prices for different grades of levy sugar for different states and

           relevant extract of the schedule, reads as under:-

                                            "SCHEDULE-I
                                        Ex-Factory (Rupees per quintal)
                                        Grade wise for I.S.S. Grades

                                        (Exclusive of Excise duty)

                               Area   A-30    D-30   E-30    A-29     D-29      E-29

                                      B-30                  B-29

                                      C-30                  C-29

                               Punjab 153.36 152.21 151.66 152.3     15U6     150.86"

                           Feeling aggrieved against the above said fixation of levy

           sugar price allegedly on the lower side, petitioner sugar mills

           approached this Court by way of four writ petitions bearing CWP No.

           780, 781, 782 and 766 of 1973. It is undisputed fact on record that

           price of sugar was controlled under 1972 Order issued under the

           1955 Act. The concept of levy sugar came to be introduced in the

           year 1967, under which 60% sugar was to be supplied by the sugar

           mills at a fixed price and the remaining could be sold in the open

           market at a free price. In the month of December 1971, sugar mills

           associations agreed to supply 60% which came to be increased to

           63.5%, of the total sugar produced at the rate of `150 per quintal and

           the balance could be sold in open market. Out of 63.5% of the total

           quantity to be supplied by the sugar mills at a fixed price, 3.5% was

           kept reserved for export commitment of the Central Government.

           Order Annexure P-1 came to be issued fixing price of levy sugar at

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            Civil Writ Petition No. 18816 of 2011                         5
           & other connected cases

           different rates specified in the schedule attached to the order for

           different grades of sugar and for different States. The rates fixed for

           the State of Punjab have been extracted here-in-above.

                           Owing to the nature of controversy pertaining to the fixation

           of levy sugar price and changing circumstances, including the

           increase in the production of sugarcane, manufacturing cost and

           other relevant factors, Union of India set up Tariff Commission, which

           submitted its report in the year 1969. It was recommended by the

           Commission that to fix uniform rates throughout the country was

           neither practical nor feasible, because of different fact situation of

           every State. Fixation of price was recommended on the basis of

           zones.

                           Accordingly, sugar policy had to be reviewed from time to

           time, keeping in view the demand and supply, export commitment

           and reasonable incentive to the manufacturers as well as to the cane

           growers. Thus, policy of partial decontrol was thought to be the most

           appropriate alternative of the complete control and decontrol, so as

           to enable the sugar mills to pay a higher price for sugarcane than the

           minimum statutory price as an incentive to the cane growers.

           Simultaneously, sugar mills were going to be compensated by sale of

           their balance production of sugar in the open market on higher price

           than the levy sugar price fixed by the Central Government.

                           When the situation improved in the first half of 1971, it was

           thought appropriate to remove the control on price. However,

           because of increase in the price, coupled with another important
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            Civil Writ Petition No. 18816 of 2011                    6
           & other connected cases

           event, i.e. strained relations with Pakistan resulting into conflict, it

           was again considered necessary to control the price.                 An

           understanding was arrived at between the sugar mill owners and the

           Central Government for supply of 63.5.% sugar through fair price

           shops @ `150 per quintal for a period of six months w.e.f. 1.1.1972

           till emergency would last, whichever was earlier. However, in the

           year 1972, when the sugar mills started expressing their reservation

           to continue with the supply at the fixed rate of `150/-, a control order

           came to be issued w.e.f. 1.7.1972. During this period, the Tariff

           Commission was also asked to conduct a fresh enquiry into the

           changed circumstances with special reference to the cost structure of

           sugar industries. In the above said factual backdrop, order Annexure

           P-1 came to be issued by the Union of India, fixing levy sugar price in

           terms of 1972 Order.

                           The above said four writ petitions remained pending for

           regular hearing before this Court for quite some time. In the

           interregnum, the Hon'ble Supreme Court rendered the judgments in

           M/s Shri Sitaram Sugar Co. Ltd. and another Vs. Union of India

           and others, AIR 1990 SC 1277 and Shri Malaprabha Co-op. Sugar

           Factory Ltd. Vs. Union of India and another, AIR 1994 SC 1311,

           besides other judgments on the subject. When the above said four

           writ petitions came up for hearing, all the writ petitions were

           dismissed by a Single Bench of this Court, vide order dated

           19.1.2001 (Annexure P-5) relying upon the above said two judgments

           of the Hon'ble Supreme Court.              The order dated 19.1.2001
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            Civil Writ Petition No. 18816 of 2011                        7
           & other connected cases

           dismissing the four writ petitions was challenged by the petitioners

           before the LPA Bench, vide LPA No. 1253, 1254, 1259 and 1956 of

           2001. After hearing the parties at length and without setting aside

           the above said order dated 19.1.2010 as such, the Division Bench

           disposed of all the LPAs vide common order dated 12.8.2010

           (Annexure P-6) granting liberty to the petitioners to make a

           representation to the Secretary, Ministry of Agriculture (Department

           of Food), who was directed to consider the same and pass an

           appropriate order dealing with the points which may be raised.

                           As a consequence and in compliance of above said order

           dated 12.8.2010 passed by the LPA Bench, petitioners moved their

           respective          representations   before   the   respondent   authorities.

           Petitioners appeared before the competent authority, i.e. the

           Secretary (Food and Public Distribution), who heard the parties, but

           contentions raised on behalf of the petitioners did not find favour with

           him. Consequently, he passed the impugned order dated 8.8.2011

           (Annexure P-9). Hence these writ petitions.

                           Notice of motion was issued and pursuant thereto, written

           statement on behalf of the respondents was filed. That is how, this

           Court is seized of the matter.

                           Learned counsel for the petitioners vehemently contended

           that respondent No.2 has proceeded on an erroneous approach,

           while passing the impugned order dated 8.8.2011 (Annexure P-9),

           not appreciating the issues raised on behalf of the petitioners and

           also ignoring the true import of the mandatory provisions of Section 3
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            Civil Writ Petition No. 18816 of 2011                      8
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           (3C) of 1955 Act. He further submits that price for levy sugar for the

           years 1972-73 fixed @ `151.36 per quintal was inadequate on the

           face of it, which ought to have been fixed taking into consideration

           the price paid by the petitioners sugar mills for the sugarcane and

           also the actual manufacturing cost.             Placing   reliance on a

           comparative study of the sugarcane price provided at Annexure P-3

           by the Central Government and Annexure P-4 fixed by the State

           Government, he submits that respondent No.2 failed to consider and

           appreciate the factors provided under Section 3 (3C) of 1955 Act

           while passing the impugned order. He places heavy reliance on the

           judgment of the Hon'ble Supreme Court in Mahalakshmi Sugar

           Mills Company Limited Vs. Union of India and others AIR 2009

           SC 792 and submits that respondent No.2 has failed to appreciate

           the true import of the judgment only because of observations made in

           para 66 of it, thus, misunderstood the ratio thereof.

                           He also submits that since Clause 5 A was inserted in the

           sugarcane control order w.e.f. 1.10.1974 the same will not be

           applicable in the present cases.           He next contended that the

           judgments of the Hon'ble Supreme Court in Mahalaxmi's case

           (supra), was fully applicable in the present case wherein the State

           Advisory Price ('SAP' for short), has been held to be one of the

           relevant factors to be taken into consideration by the Central

           Government for fixing the levy sugar price.          He submits that the

           judgments of the Hon'ble Supreme Court in Panipat Cooperative

           Sugar Mills Vs. Union of India, (1973) 1 SCC 129 as well as in
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            Civil Writ Petition No. 18816 of 2011                              9
           & other connected cases

           Anakapalle Co-op. Agrl. and Industrial Society Ltd. Etc. Vs.

           Union of India and others, (1973) 2 SCC 435 are not applicable in

           the present case. Regarding interest, he submits that under the Levy

           Sugar Price Equalisation Fund Act, 1976 ('1976 Act' for short),

           petitioners are being charged exorbitant rate of interest, i.e. 15% per

           annum.              He submits that since the petitioners had been pursuing

           their bonafide litigation right from 1973, they could be charged only

           @ 12.5.%. Finally, he prays for setting aside the impugned order by

           allowing the present writ petitions.

                           Per contra, learned Additional Solicitor General of India

           submits that all the points raised by the petitioners were dealt with

           and decided strictly in accordance with the peculiar fact situation,

           statutory provisions contained in Section 3 (3C) of 1955 Act and the

           law laid down by the Hon'ble Supreme Court in Panipat Cooperative

           Sugar Mills' case (supra) and Anakapalle's case (supra), which were

           the Constitution Bench judgments of the Hon'ble Supreme Court. He

           further         submits     that   Mahalaxmi's   case   (supra),       was   clearly

           distinguishable on facts as it was pertaining to the determination of

           price of sugar for the years 1983 to 1985. Further, clause 5 (A)

           introduced in 1972 Order w.e.f. 1.10.1974, dealing with additional

           price for sugar purchased on or before 1.10.1974, was subject matter

           of consideration before the Hon'ble Supreme Court in Mahalakhsmi's

           case (supra), which was not the issue involved herein. He next

           contended that it was only the Central Government, which was

           competent to fix the levy sugar price and the higher price of the
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            Civil Writ Petition No. 18816 of 2011                      10
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           sugarcane, if any, fixed by the State Government would be totally

           immaterial.

                           Placing heavy reliance on the above said two Constitution

           Bench judgments of the Hon'ble Supreme Court in Panipat

           Cooperative Sugar Mill's case (supra) and Anakapalle's case (supra),

           learned Additional Solicitor General of India contended that since the

           levy sugar price was determined in accordance with the provisions of

           1955 Act and 1972 Order, there was hardly any scope for

           interference by this Court. Regarding interest, he placed reliance on

           a Division Bench order dated 3.5.2013 of Allahabad High Court in

           Bajaj Hindusthan Ltd. Vs. Union of India through Secretary Food

           & Consumer Affairs rendered in case number (miscellaneous) 1196

           of 1999 as well as the Division Bench judgment dated 15.6.2007 in

           Union of India and others Vs. Sir Shadi Lal Enterprises and

           others passed in LPA No. 292 of 2001, which came to be upheld by

           the Hon'ble Supreme Court vide order dated 3.3.2008, dismissing the

           Special Leave to Appeal (C) No. 15747 and 15748 of 2007.              He

           submits that since the rate of interest was statutory in nature

           provided under 1976 Act, petitioners were bound to pay the same.

           He prays for dismissal of the writ petitions.

                           Having heard the learned counsel for the parties at

           considerable length, after careful perusal of the record of the case

           and giving thoughtful consideration to the rival contentions raised,

           this Court is of the considered opinion that in view of the given fact

           situation of the case and the law laid down by the Hon'ble Supreme
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            Civil Writ Petition No. 18816 of 2011                            11
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           Court of India, no interference is warranted at the hands of this

           Court, while exercising its writ jurisdiction under Articles 226/227 of

           the Constitution of India. To say so, reasons are more than one,

           which are being recorded hereinafter.

                           Following are the three questions of law that fall for

           consideration of this Court:-

                                      i) Whether the impugned order fixing the levy sugar

                                      price for the year 1972-73 was contrary to the

                                      provisions of Section 3(3C) of 1955 Act;

                                      ii) Whether the impugned order dated 8.8.2011

                                      (Annexure P-9) passed by respondent No.2 was

                                      arbitrary; and

                                      iii) Whether the petitioners were under legal

                                      obligation to pay the statutory interest provided

                                      under the 1976 Act.

                           It is an admitted position on record that issue involved

           herein pertains to the determination of levy sugar price for the year

           1972-73 by the Central Government. How the competent authority

           came at this figure, i.e. Rs. 151.63 per quintal? Details in this regard

           have been given in Annexure P-3 at page 46 and 47 of the paper

           book and the same read as under:-

                               EX-FACTORY PRICE OF LEVY SUGAR (D-29 GRADE) FOR
                               1972-73
                                         SEASON EXCLUDING EXCISE DUTY
                               Particulars                                   Punjab
                               1. Driage % cane (actual for 1971-72) 0.19
                               2. Cane Price (Rs./QTL. of cane)              8.362
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            Civil Writ Petition No. 18816 of 2011                                   12
           & other connected cases

                               3. Cane cess/purchase tax (Rs./ Qtl. of cane)        0.241
                               4. Cooperative Society (Rs./Qtl. Of cane)            0.041
                               5. Total (2+3+4)                                     8.644
                               6. Driage on 5 at %age in 1                          0.016
                               7. Cane Price including Gess, Comm. and Driage 8.660
                               8. Recovery percent                                  8.70
                               9. Duration (Days)                                   98
                                           Rupees Per Quintal of Sugar
                                                                                    99.54
                                           Charges (on General Schedule)
                               ii) Variable                                         1.16
                               iii) Semi-variable                                   12.84
                               iv) Fixed                                            18.12
                               12. Sub-Total                                        132.45
                               13. Exoalations including return thereon
                               a. 2nd Wage Board Award                              2.14
                               b. Additional Depreciation                           0.44
                               c. Railway freight     -i) original                  -
                                                      -ii) Additional               -
                               d. All escalation including full impact of bonus on it 1.73
                               e. Packing                                           1.30
                               f. Additional Bonus 4.33% i) On original wages       0.72
                                                            ii) On 2nd Wage Board Award 0.09
                               g. Increase in power Fuel repairs and maintenance etc. 0.44
                               14. Return (including Intt).                         12.05
                               15. Grand Total (12+13+14)                151.36"

                           Since       the      principal   question    revolves    around     the

           interpretation of Section 3 (3C) of 1955 Act, it would be appropriate to

           refer to the relevant provisions of Section 3 (3C) and the same read

           as under:-

                                              "(3-C). Where any producer is required by an

                                order made with reference to clause (f) of subsection (2)

                                to sell any kind of sugar (whether to the Central
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            Civil Writ Petition No. 18816 of 2011                              13
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                               Government or a State Government or to an officer or

                               agent of such Government or to any other person or

                               class of persons) and either no notification in respect of

                               such sugar has been issued under sub-section (3-A) or

                               any such notification, having been issued, has ceased to

                               remain in force by efflux of time, then, notwithstanding

                               anything contained in sub-section (3), there shall be paid

                               to that producer an amount therefore which shall be

                               calculated with reference to such price of sugar as the

                               Central Government may, by order, determine, having

                               regard to-

                                          (a) the minimum price, if any, fixed for

                               sugarcane by the Central Government under this

                               section;

                                          (b) the manufacturing cost of sugar;

                                          (c) the duty or tax, if any, paid or payable

                               thereon:

                                          and

                                          (d) the securing of a reasonable return on the

                                            capital   employed     in   the   business     of

                                            manufacturing sugar, and different prices

                                            may be determined from time to time for

                                            different areas or for different factories or for

                                            different kinds of sugar.

                                            Explanation -For the purposes of this sub-
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            Civil Writ Petition No. 18816 of 2011                             14
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                                             section, "producer" means a person carrying

                                             on the business of manufacturing sugar."

                           A bare perusal of the above said provisions of law leaves no

           room for doubt that it was only the Central Government, which was

           competent to fix the levy sugar price, of course, keeping in view the

           relevant factors provided under Section 3 (3C) of 1955 Act.

                           A conjoint reading of the figures contained in Annexure P-3,

           provisions of Section 3 (3C) of 1955 Act, both reproduced hereinabove and

           the impugned order Annexure P-9 as well as the Division Bench judgment

           dated 12.8.2010 (Annexure P-6) passed by this Court, would make it clear

           that respondent No.2 considered all the relevant factors in accordance with

           the provisions of Section 3 (3C) of 1955 Act, peculiar facts of the present

           case and other relevant attending circumstances before passing the self

           contained impugned order dated 8.8.2011 (Annexure P-9), in meticulous

           compliance of the judgment dated 12.8.2010 passed by the LPA Bench of

           this Court. The order is not only speaking one, but is supported with sound

           reasoning. Each and every minute detail has been discussed, considered

           and appreciated in the right perspective by respondent No.2, while passing

           the impugned order Annexure P-9, which has not been found to be

           suffering from any vice of arbitrariness. Having said that, this Court feels

           no hesitation to conclude that respondent No.2 committed no error either

           on facts or in law and the impugned order deserves to be upheld.

                               Before coming at the judicious conclusion, respondent No.2 has

           first referred to the factual background of the case, then he discussed the

           issues raised before him on behalf of the petitioners and decided the same

           in meticulous compliance of the order dated 12.8.2010 passed by the LPA

           Bench of this Court.              The relevant extract of the order passed by
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            Civil Writ Petition No. 18816 of 2011                          15
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           respondent No.2 reads as under:-

                                         " From the material on record, it is found that

                               prior to the issuing of the order of 1972, an informal,

                               arrangement was reached by the Central Government

                               with the sugar industry and a scheme was brought into

                               effect from the 1st January, 1972 under which the industry

                               agreed to voluntarily make available 60% of the monthly

                               releases of sugar at a fixed price of Rs. 150 per quintal

                               ex-factory exclusive of excise duty for D-30 Grade for

                               distribution to domestic consumers through fair-price

                               shops. Similarly, a further 3.5% of the monthly releases

                               were also made available by the factories for meeting

                               export commitments.     The rest of the monthly release

                               was available for free sale in the open market.

                                         The agreement with the industry was to remain

                               valid for the duration of the Emergency in the wake of

                               Indo-Pak conflict of 1971 or far a period of six months

                               whichever was shorter.         The Indian Sugar Mills

                               Association informed the Central Government on 13th

                               June, 1972 (When the emergency was still in force), that

                               some factories were unwilling to continue the voluntary

                               arrangement beyond 30th June, 1972 and that it had not

                               been possible for the Association to recommend any

                               other scheme.     The prices of sugar had also been

                               steadily rising. Therefore, in order to ensure that the

                               domestic consumers continue to procure a reasonable

                               portion of their requirements of sugar at a fair prices, the
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            Civil Writ Petition No. 18816 of 2011                           16
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                               Central Government resorted to the provisions of the EC

                               At and issued the Sugar (Price Determination) Order

                               1972 on 15th June, 1972, wherein-under, the price for D-

                               29 levy sugar was fixed at Rs. 145.71 per quintal in

                               respect of factories located in the State of Punjab in

                               respect of the sugar season 1971-72. The Sugar (Price

                               Determination for 1972-73 Production) Order, 1972 for

                               the sugar season 1972-73, was issued on 7th Nov., 1972

                               having due regard to the following additional elements in

                               the cost of production, over and above the escalations

                               recommended earlier by the Tariff Commission:-

                                         (i)         A higher minimum cane price which

                               had been increased by about 20% over the minimum

                               price notified for the sugar season 1971-72.

                                         (ii)        Increase in the bank lending rates.

                                         (iii)       Increase in the Statutory Minimum

                               Bonus from 4 to 8.33%

                               The Price for the D-29 Grade levy sugar in respect of the

                               factories located in the State of Punjab was fixed at Rs.

                               151.36 per quintal.

                               The prices of levy sugar for the sugar year 1972-73 were

                               fixed after taking into consideration the factors mentioned

                               in sub-section (3C) of section 3 of the Essential

                               Commodities Act, 1955 and were in accordance with the

                               formula laid down by the Tariff Commission, 1969. The

                               important aspects of the price fixation then as adopted

                               are briefly explained below:-
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            Civil Writ Petition No. 18816 of 2011                                   17
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                                              (a)        The minimum sugarcane price for

                               1972-73 had been fixed by the Government at Rs. 8 per

                               quintal linked to a recovery of 8.5% with a premium of

                               9.4. paise for every 0.1.% increase in the recovery over

                               8.5%      in        accordance   with    the   principle    of    full

                               proportionality.        The weighted average cane price for

                               each zone has been calculated at this rate on the basis

                               of the estimates furnished by the factories for the year

                               1972-73.

                                              xx         xx        xx

                               Further, the sugar mills have now worked out their ex-

                               factory prices based on the actual price of sugarcane

                               paid by them. Sub-section (3C) of section (3), however,

                               permits taking into consideration only of the minimum

                               price of sugar cane while arriving at the price of levy

                               sugar.

                                              Xx         xx        xx

                                              M/s Malwa Sugar Mills (now Cosmos Industries

                               Ltd.) have referred to the judgment dated 22.9.1993 in

                               the case of Malaprabaha Cooperative Sugar Factory Ltd.

                               And      judgment        dated   31.3.2008     in   the    case    of

                               Mahalakshmi Sugar mills Company Ltd of Hon'ble

                               Supreme Court to justify taking into consideration of the

                               actual price of sugar cane in the determination of the

                               price of levy sugar for the year 1972-73.                  The said

                               judgments are not applicable to the levy sugar prices for

                               the year 1972-73 since the Malaprabha judgment dated
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                               22.9.1993 was concerned with fixation of price for the

                               years   1974-75     to    1979-80   only   by    taking   into

                               consideration the additional price of sugarcane under

                               clause 5A of the Sugarcane (Control) Order, 1966. The

                               said clause 5A was inserted in the sugarcane (Control)

                               Order 1966 with effect from 1.10.1974 only and,

                               therefore, is not relevant to the prices of sugarcane for

                               the sugar season 1972-73. Further, Hon'ble Supreme

                               Court had specifically directed the Central Government to

                               re-fix the prices for levy sugar for the sugar years 1974-

                               75 to 1979 -80 and not passed any orders with regard to

                               appeals pertaining to other sugar years disposed of

                               through the said judgment dated 22.9.1993. The parties

                               representing, therefore, cannot claim any benefit from the

                               decision of Hon'ble Supreme Court in the case of

                               Malprabaa Co-operative Sugar Mills.             Similarly, no

                               benefits can be claimed by the parties representing on

                               the basis of judgment dated 31.3.2008 of Hon'ble

                               Supreme Court in the case of Mahalakshmi Sugar mills

                               Co. Ltd. Since parties representing were not a party to

                               the said case. Hon'ble Supreme Court while laying down

                               the law for the future had kept the direction confined only

                               to the parties before the Court including the interveners.

                               The said case was applicable to the sugar years 1983-84

                               and 1984-85 only.

                                         Xx         xx        xx

                                         The Central Government while determinig the
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                                     price of levy sugar for the sugar season 1972-73 had

                                     given due consideration to the factors mentioned in sub-

                                     section (3C) of section 3 of the Essential Commodities

                                     Act 1955 like increase in the minimum price of

                                     sugarcane,         incidence     of      co-operative    societies

                                     commission, weighted average recovery and weighted

                                     average duration based on estimates obtained from

                                     factories    for      the      1972-73      season,     escalation

                                     recommended by the Tariff Commission and the

                                     incidence of additional bonus. The Central Government

                                     had also taken into account a higher amount in

                                     consideration as return on the capital employed.              The

                                     prices had, therefore, been determined strictly in

                                     accordance with the provisions of sub-section (3C) of

                                     section 3 of the Essential Commodities Act. 1955.               in

                                     view of this and position stated hereinabove, the

                                     representations filed by sugar mills for revision of the

                                     prices of levy sugar for the sugar year 1972-73 cannot be

                                     accepted. The sugar mills are directed to immediately

                                     pay to the Central Government the excess price realized

                                     in terms of the interim order of Hon'ble High Court of

                                     Punjab and Haryana together with interest thereon, if not

                                     already done, under the Levy Sugar Prices Equalization

                                     Fund Act, 1972.

                               A careful reading of the above said reasons assigned by

           respondent No.2, while passing the impugned order would show that the

           impugned order has been passed after due application of mind.                           The
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           impugned order is based on true facts of the case and correct appreciation

           of codified as well as judgemade law. The judgments rendered by the

           Constitution Benches of the Hon'ble Supreme Court in Panipat

           Cooperative Sugar Mill's case (supra) and Anakapalle's case (supra) have

           been rightly followed by respondent No.2, at the time of passing the

           impugned order.              In this view of the matter, decision making process

           adopted by respondent No.2 has been found to be factually correct and

           legally justified. Thus, it cannot be said that respondent No.2 acted without

           jurisdiction or proceeded on a misconceived approach, therefore, the

           impugned order deserves to be upheld for this reason also.

                               The judgment dated 12.8.2010 (Annexure P-6) rendered by the

           LPA Bench of this Court had virtually put the controversy to rest. However,

           indulgence was shown to the petitioners granting them liberty to approach

           the respondent authorities by way of appropriate representations, only

           because the Division Bench could not be assisted adequately by the

           learned counsel for the parities, in the alleged absence of proper and

           complete instructions from their respective clients. The relevant operative

           part of the judgment dated 12.8.2010 passed by the LPA Bench, reads as

           under:-

                                              "17.      Having noticed the resume of facts

                                     and the historical developments, we find that as per stand

                                     of the Central Government, controlled price was fixed

                                     having due regard to relevant factors i.e. minimum price

                                     for sugarcane, manufacturing cost, tax payable and

                                     reasonable return on capital employed. Return has been

                                     taken at 12.05%, which was applicable to the case of the

                                     appellants.
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                               18.         In Cynamide India Limited, it was observed

                               that price fixation was neither the function nor the forte of

                               the Court. Though the Court had the jurisdiction to enquire

                               into the question whether relevant considerations were

                               gone    into,   the      Court   could   not    re-evaluate    the

                               considerations even if price was injurious to some

                               manufacturer or producer. The observations in the

                               judgment are :-

                               "Price fixation is neither the function nor the forte of the
                               Court. We concern ourselves neither with the policy nor
                               with the rates. But we do not totally deny ourselves the
                               jurisdiction to inquire into the question, in appropriate
                               proceedings, whether relevant considerations have gone
                               in    and   irrelevant     consideration     kept   out   of   the
                               determination of the price. For example, if the legislature
                               has decreed the pricing policy and prescribed the factors
                               which should guide the determination of the price, we will,
                               if necessary, inquire into the question whether the policy
                               and the factors are present to the mind of the authorities
                               specifying the price. But our examination will stop there.
                               We will go no further. We will not deluge ourselves with
                               more facts and figures. The assembling of the raw
                               materials and the mechanics of the price fixation are the
                               concern of the executive and we leave it to them. And, we
                               will not revaluate the considerations even if the prices are
                               demonstrably      injurious      to   some     manufacturers    or
                               producers. The Court will, of course, examine if there is
                               any hostile discrimination. That is a different 'cup of tea'
                               altogether."

                               What the learned Signal Judge appears to have held is

                               that the matter was covered by this principle followed in

                               Shri Sitaram Sugar Co. Limited.
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                               19.       No   doubt    Shri   Malaprabha       Coop.Sugar

                               Factory Limited was concerned with fixation of price for

                               the years 1974-75 to 1979-80 and was distinguishable to

                               that extent, the fact remains that except for the issue of

                               Clause 5A of the Sugarcane Control Order, in other

                               respects, fixation of price of sugar was upheld and to this

                               extent learned Single Judge was justified in holding that

                               the issue was covered by judgments in Shri Sitaram

                               Sugar Co.Limited and Shri Malaprabha Coop.Sugar

                               Factory Limited. In the present case, Clause 5A of the

                               Sugarcane Control Order is not applicable, the same

                               having been introduced after 1.10.1974.

                               20.       We have also noticed above that price of sugar

                               for the year 1972-73 was upheld by the Hon'ble Supreme

                               Court in Anakappale Coop. Agricultural and Industrial

                               Society Limited and Allahabad High Court in Deoria

                               Sugar Mills. As regards judgment of Delhi High Court,

                               the same relates to the year 1980-81.

                               21.       Thus, though we are of the view that no

                               particular point has been shown to us which may justify

                               interference with the fixation of price under the impugned

                               order, learned counsel for the appellants stated that in

                               absence of proper instructions from his client, he could

                               not raise some of the points which he could have raised if

                               he had all the instructions. Learned counsel for the

                               respondents was also unable to properly assist the court

                               for want of instructions as stated by him. Order of stay has
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                                     been operative for the last almost 37 years. We do not

                                     find any ground to further adjourn the matter to enable the

                                     counsel to seek instructions. Number of adjournments

                                     have already been granted. Still, while closing the matter

                                     as far as this Court is concerned, we consider it proper to

                                     give   indulgence      to   the   appellants    to   make   a

                                     representation to the Secretary, Ministry of Agriculture

                                     (Department of Food) who may consider the same and

                                     pass an appropriate order dealing with the points which

                                     may be raised       within three months from the date of

                                     receipt of the said representation and a copy of this order.

                                     Interim order granted by this Court which was continued

                                     during pendency of these appeals will continue till such an

                                     order is passed. On passing of such an order, interim

                                     order so granted will cease to operate, subject to such

                                     order that may be passed on the representation.

                                     22.       The appeals are disposed of accordingly.

                               Before arriving at the above said conclusion, the LPA Bench

           discussed, considered and appreciated all the relevant facts of the case,

           because it was not a short order, but a detailed judgment covering every

           aspect of the matter. Further, on the issue of difference between notified

           price and free market price sugar, the LPA Bench observed as under:-

                                              "Due to wide difference between the notified

                                    price and the free market price of sugar, the manufacturer

                                    gets sufficient margin which enables him to pay a higher

                                    price for sugarcane."

                               During the course of hearing, learned counsel for the petitioners
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           could not substantiate any of his arguments, so as to make out a case for

           interference at the hands of this Court. The basic fallacy in the arguments

           raised by the learned counsel for the petitioner was that he wanted this

           Court to follow the judgment of the Hon'ble Supreme Court in Mahalakshmi

           Sugar Mill's Case (supra), which was rendered by a Bench of two judges

           in different set of circumstances relating to determination of price of sugar

           for the sugar years 1983-84 & 1984-85 and also while interpreting the

           scope of Clause 5A, which came to be inserted in 1972 Order w.e.f.

           1.10.1974, whereas issue involved herein, as noticed hereinabove,

           pertains to the determination of levy sugar price for the year 1972-73.

           Another fallacious argument raised by the learned counsel for the

           petitioners was that two Constitution Benches of the Hon'ble Supreme

           Court in Panipat Cooperative Sugar Mill's case (supra) and Anakapalle's

           case (supra), were distinguishable. However, after careful perusal of the

           abovesaid two judgments, it was found that the issue involved before the

           Constitution Benches of the Hon'ble Supreme Court was pertaining to the

           determination of price of levy sugar for the year 1970-71, i.e. before

           introducing Clause 5A in 1972 Order.                Further, in Anakapalle's case

           (supra), the issue that fell for consideration before the Hon'ble Supreme

           Court was exactly the same, which is involved herein. Thus, the argument

           raised by the learned counsel for the petitioner in this regard has been

           found to be without any merit and cannot be accepted, as such.

                               Learned counsel for the petitioner places heavy reliance on the

           judgment of the Hon'ble Supreme Court in Mahalakshmi Sugar Mill's case

           (supra), but the same has been found to be distinguishable on facts. The

           distinguishing features are clear from the bare reading of para Nos. 6, 46

           and 66 of AIR, which read as under:-
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                                               "In these appeals, we are concerned with the

                                    determination of price of sugar for the sugar years 1983-84

                                    and 1984-85.

                                               xx        xx         xx

                                               Determination of a price is required to be carried

                                    out keeping in view certain factors specified therein. The

                                    term "having regard to" plays an important role in the

                                    matter of construction of the relevant provisions of the Act.

                                    If a price is determined without applying the principles

                                    underlying the factors enunciated in Section 3(3C) of the

                                    Act, the superior courts can issue requisite direction.

                                               Xx        xx         xx

                                               That is how the Central Government itself

                                    understood the decision of this Court in Malaprabha-I. It

                                    explicitly said so in the counter affidavit filed in Bharat

                                    Sugar Mills. Indisputably, for the purpose of determination

                                    of the price of levy sugar, it called for the relevant materials

                                    from each of the owner of the sugar mill. It is, therefore,

                                    too late in the day for the Central Government to contend

                                    contra."

                               Since the above said judgment in Mahalakshmi's case (supra)

           was rendered on entirely different set of facts involving the issue of

           determination of price of sugar for the years 1983-84, 1984-85 as well as

           deciding the scope and ambit of Clause 5A , which was inserted w.e.f.

           1.10.1974 in the 1972 Order, the same has been found to be clearly

           distinguishable on facts and is no help to the petitioners.

                               In view of the foregoing discussion, the answer to the first
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           question posed above is and has to be an emphatic no. It is so said,

           because the impugned orders fixing the levy sugar price for the year 1972-

           73 have not been found to be contrary to the provisions of Section 3 (3C)

           of 1955 Act. In this regard, a bare perusal of the details given in Annexure

           P-3, reproduced hereinabove, will make it clear that the respondent

           authorities considered all the relevant factors while determining the levy

           sugar price, strictly in accordance with the provisions of Section 3 (3C) of

           1955 Act

                               On the same analogy, answer to the second question posed

           hereinabove, also goes in favour of the respondents and against the

           petitioners, because the impugned order dated 8.8.2011 passed by

           respondent No.2 has been found to be factually correct and legally

           justified.

                               The abovesaid view taken by this Court also finds support from

           the Constitution Bench judgments in Panipat Cooperative Sugar Mill's case

           (supra) and Anakapalle's case (supra) as well as the judgments of the

           Hon'ble Supreme Court in Union of India and another Vs. Cynamide

           India Limited and another (1987) 2 SCC 720 and Gupta Sugar Works

           Vs. State of U.P. And others, 1987 (supp) SCC 476.

                               The relevant observations made by the Hon'ble Supreme Court

           in para Nos. 24 and 30 of the judgment in Panipat cooperative sugar mill's

           case (supra), which can be gainfully followed in the present case, read as

           under:-

                                               In order to appreciate the meaning of clauses

                                     (a), (b), (c) and (d), it must be remembered that ever since

                                     control on sugar was imposed, Government had set up

                                     expert committees to work out cost-schedules and fair
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                               prices. Starting in the beginning with an All-India cost-

                               schedule worked out on the basis of the total production of

                               sugar, the factories were later grouped together into zones

                               or regions and different cost-schedules for different zones

                               or regions were constructed on the basis of which fair

                               prices were worked out at which sugar was distributed and

                               sold. The Tariff Commission in 1958 and the Sugar

                               Enquiry Commission in 1965 had worked out the zonal

                               cost-schedules on the basis of averaged recovery and

                               duration, the minimum and not the actual price of cane,

                               the averaged conversion costs and recommended a

                               reasonable return on the capital employed by the industry

                               in the business of manufacturing sugar. This experience

                               was before the legislature at the time when sub- sec. 3C

                               was inserted in the Act. The legislature therefore

                               incorporated the same formula in the new sub-section as

                               the basis for working out the price. The purpose behind

                               enacting the new sub-section was three-fold, to provide an

                               incentive to increase production of sugar, encourage ex-

                               pansion of the industry, to devise a means by which the

                               cane producer could get a share in the profits of the

                               industry through prices for his cane higher than the

                               minimum price fixed and secure to the consumer

                               distribution of at least a reasonable quantity of sugar at a

                               fair price.-Whether these objectives have, through, the

                               working of the new sub- section, been realised or not is a

                               different, matter. But there can be no doubt that these
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                               were the objectives, for which the sub-section was

                               passed. The incentive to secure, increased production and

                               expansion of the industry was to leave a certain portion of

                               the stock free for sale in the open market, the assumption

                               being that the industry would get a better price in such

                               market than the price determined under the formula

                               incorporated in sub-section 3C.

                                        Xx        xx        xx

                                         The basis of a fair price would have to be built

                               on a reasonably efficient and economic representative

                               cross-section on whose workings cost-schedules would

                               have been worked out and the price to be determined by

                               Government under sub-sec. 3C would have to be built. A

                               claim that such a price has to be determined unit-wise and

                               a reasonable return has to be ensured to each unit or that

                               such a price with such a return would be in respect of that

                               part of its stock required to be sold under sub-sec. 2(f)

                               would appear to be inconsistent with the concept of partial

                               control, the background in which it was evolved and the

                               objects which it attempted to secure. Such a policy meant

                               determination of a fair price on the basis of which a

                               producer would be paid for part of his stock required to be

                               sold to Government. Such a price would have to be

                               determined having regard to the four factors set out in the

                               sub-section. Though factors (a) and (c) would be static,

                               factor (b) would largely depend on variables, such as

                               duration and recovery, the prices of fuel, labour etc.
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                               differing from zone to zone and sometimes within the

                               zone, necessitating averaging and costing by selecting a

                               representative cross-section of units for that purpose and

                               arriving at a cost-schedule which would do justice to the

                               weak and the strong alike. If this be the true meaning of

                               clause (b), it must mean securing a reasonable return to

                               the industry and not to each unit, irrespective of whether it

                               is economic or reasonably efficient or not, or only in

                               respect of its stock required to be compulsorily sold to

                               Government. A unit-wise fixation of price as suggested by

                               counsel, and payment on the basis of a price so worked

                               out   would     mean     perpetuating    inefficiency    and

                               mismanagement, and depriving the partial control policy

                               of the incentives for economy and efficiency inherent in it.

                               We are, therefore, satisfied both on the language of the

                               sub-section, the background in which it was enacted and

                               the mischief the legislature sought to remedy through its

                               working that the true, construction is that a fair price has

                               to be determined in respect of the entire produce,

                               ensuring to the industry a reasonable return on the capital

                               employed in the business of manufacturing sugar. But this

                               does not mean that Government can fix any arbitrary

                               price, or a price fixed on extraneous considerations or

                               such that it does not secure a reasonable return on the

                               capital employed in the industry. Such a fixation would at

                               once evoke a challenge, both on the ground of its being

                               inconsistent with the guidelines built in the sub-section
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                                     and its being in contravention of Arts. 19(1)(f) and (g), and

                                     31.

                               Similarly, the law laid down by the Hon'ble Supreme Court in

           Anakapalle's case (supra), aptly apply to the facts of the present case.

           The relevant observations made in para 31 of the judgment are as under:-

                                              "Sub-section 3C itself lays down the various

                                    components of determining the price of sugar. Clauses

                                    (a), (b) and( c) relate to the total cost which consists of the

                                    minimum price of sugar-cane as fixed by the government,

                                    the manufacturing cost and the duty or tax. Clause (d)

                                    relates to the return on the capital employed. The very

                                    fact that clause (a) provides that the minimum price fixed

                                    for the sugarcane has to be taken into account shows that

                                    the actual cost is immaterial. Moreover under this sub-

                                    section price can be fixed according to certain zones.

                                    While doing so it is altogether impossible to take the

                                    actual cost of each manufacturer or producer and fix the

                                    price accordingly. In such a case the methods followed by

                                    the Tariff Commission have stood the test of time and the

                                    sub-section itself incorporates or embodies the principles

                                    which have been followed in price fixation of sugar. It is

                                    not therefore possible to say that the principles which the

                                    Tariff Commission followed in fixing the prices for different

                                    zones are either not recognised as valid principles for

                                    fixing prices or that simply because in case of some

                                    factories the actual cost was higher than the one fixed for

                                    the zone in which that factory was situate the fixation of
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                                    price became illegal and was not in accordance with the

                                    provisions of sub-s. (3C). It has not been denied that the

                                    majority of sugar producers have made profits on the

                                    whole and have not suffered losses. It is only some of

                                    them which assert that their actual cost is far in excess of

                                    the price, fixed. That can hardly be a ground for striking

                                    down the price fixed for the entire zone provided it has

                                    been done in accordance with the accepted principles.

                                    The methods employed by the Tariff Commission 1969 in

                                    preparing the cost schedules as also the formulae for

                                    working out cost schedules for the future are fully set out

                                    in the Commission's report and have been also discussed

                                    in the connected case (supra). We need not go over the

                                    same matters again."

                               The law laid down by the Hon'ble Supreme Court in Cynamide

           India's case (supra) was followed by the LPA Bench, while rendering the

           above said judgment dated 12.8.2010 (Annexure P-6) and the relevant

           operative part thereof, has been reproduced hereinabove. Para 4 of the

           judgment of the Hon'ble Supreme Court in Cynamide India's case (supra),

           is not being reproduced here again, for the sake of brevity and in order to

           avoid repetition.

                               The Hon'ble Supreme Court in para 4, 8, 11 and 12 of the

           judgment in Gupta Sugar Work's case (supra), held as under:-

                                              This will be the parametre and the limitation of

                                    inquiry by Courts whenever the price fixation of any

                                    essential commodity is called into question. The Court

                                    does not act like a Chartered accountant nor acts like an
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                               Income- Tax officer. The Court is not concerned with any

                               individual case or any particular problem. The Court only

                               examines whether the price determined was with due

                               regard to considerations provided by the statute. And

                               whether extraneous matters have been excluded from

                               determination.

                                         Xx        xx        xx

                               In this view of the matter, the primary consideration in the

                               fixation of price would be the interest of consumers rather

                               than that of the producers. Moreover, we think that since

                               the petitioners are allowed to sell freely at any rate they

                               like the remaining 50% of the sugar (after excluding the

                               50% which they have to give for levy) as also the produce

                               by the second and third process, the loss if any caused to

                               the petitioners would be minimal.

                                                   Xx        xx         xx

                                         The exercise provided under the Act was

                               intended ultimately to serve the interest of consumers. It is

                               fundamental in the entire scheme of the Act. But then, the

                               interest of the industry as a whole cannot be left out. It is

                               also required to be borne in mind. The levy price of sugar

                               should ensure reasonable return to the industry. That is

                               one of the guidelines provided under sub-section 3C of

                               Section 3 of the Essential Commodities Act. But that does

                               not mean that the interest of producers should outweigh

                               the interest of consumers. It would be tilting the balance

                               too much. Such a contention in our opinion, also runs
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                                    afoul of our earlier analysis.

                                                 It is true that there is no express reference to

                                    Panipat and Anakapalle in the judgment in New India

                                    Sugar Works. But the judgment need not be a digest of

                                    cases. It need not be written like a thesis. The decision in

                                    New India Sugar Works may be brief, but not less

                                    predictable on the principles of Panipat and Anakapalle.

                                    There this Court found the levy price reasonable even

                                    from the point of view of the industry. This Court took into

                                    consideration the liberty reserved to manufacturers to sell

                                    freely 50% of the Sugar manufactured and also 100% of

                                    the produce by 2nd and 3rd processes. This Court was of

                                    opinion that by such a free sale the industry could get

                                    reasonable return. We agree with this conclusion and see

                                    no reason for reconsideration.

                               In view of the law laid down by the Hon'ble Supreme Court,

           referred to hereinabove, this Court feels no hesitation to conclude that

           respondent authorities have arrived at judicious conclusion, while taking

           into consideration all the relevant factors, including manufacturing cost at

           the time of determining the levy sugar price, because of which no fault can

           be found with the impugned order Annexure P-9, passed by respondent

           No.2 and the same deserves to be upheld.

                               Now coming to the third question posed hereinabove, the

           relevant provisions of 1976 Act contained in Section 2 (b) (ii) and Section 3

           (3) (b), which are relevant in the present cases, read as under:-

                                                 "In this Act, unless the context otherwise
                                    requires:-
                                                 xx       xx         xx
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                                                          (b)               "excess   realization",   in
                                     relation to each grade of levy sugar:-
                                               xx         xx           xx
                                               (ii)       includes any realization representing
                                     the difference between the controlled price and the price
                                     allowed by the court by an interim order, if such interim
                                     order is set aside, whether by the court which made the
                                     order or in appeal or revision.
                                               Xx         xx           xx
                                     3 (3) (b) the interest due on so much of the amount of
                                     any excess realization made on or after the date of such
                                     commencement as is not credited to the Fund together
                                     with interest at the aforesaid rate of twelve and a half per
                                     cent per annum within sixty days from the date on which
                                     such amount was realized shall be at the rate of 15% per
                                     annum from the date such amount was realized by the
                                     producer."

                               The above said provisions of law fell for consideration before the

           Division Bench of Allahabad High Court in M/s Bajaj Hindusthan

           Limited's case (supra) and the relevant observations made in the

           judgment, read as under:-

                                              "At the very outset, Mr. K.C.Kaushik, learned
                                    Additional Solicitor General of India submits that the
                                    petitioner has challenged the demand of interest of excess
                                    realization of levy sugar price for the year 1973-74.             He
                                    further submits that this question has already been decided
                                    by the Delhi High Court, vide its judgment dated 4.12.2000
                                    in Writ Petition No 5274 of 2000, Sir Shadilal Enterprises
                                    Ltd. And others versus Union of India and others that the
                                    interest on excess realization of levy sugar price is payable
                                    by this sugar company, but, in the said case, w.e.f., the date
                                    of judgment, whereby the fixation of price for the year 1982-
                                    83 (involved in that writ petition) was upheld by the High
                                    Court in the case of Modi Industries.
Kumar Amit                                    Being aggrieved, the Union of India preferred an
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            Civil Writ Petition No. 18816 of 2011                                         35
           & other connected cases

                                   appeal before the Division Bench.              Thereafter, vide its
                                   judgment dated 15.6.2007, it was directed that the fixation
                                   of price of levy sugar stands covered by the decision in the
                                   case of Malaprabha Cooperative Sugar Factory versus
                                   Union of India and that the sugar companies are liable to
                                   pay interest on excess realization of levy sugar price in
                                   pursuance of the interim orders of the High Court with effect
                                   from the date of said excess realization in accordance with
                                   the terms of LSPEF Act. When the Special Leave Petition
                                   against the judgment and order dated 15.6.2007 was
                                   preferred before the Apex court, it was dismissed vide
                                   judgment and order dated 3.3.2008.                     Under these
                                   circumstances, the instant writ petition has lost its efficacy."

                               Similar question arose before Delhi High Court in Sir Shadilal's

           case (supra) and law laid down in para 12, 18 and 19 of the judgment, is

           as under:-

                                             "On the pleadings in the present case, the
                                   following issues arise for determination:-
                                             xx            xx             xx      xx
                                             (ii)          on the question of payment of interest
                                   on the excess realisation, what is the effect of the LSPEF
                                   Act, 1984 and is the impugned judgment of the learned
                                   Single Judge sustainable in terms of the said statute
                                                           xx             xx      xx
                                             Turning to the case on hand, not only is there no
                                   challenge to the LPSEF Act, but even in the cross
                                   objections       or   the    written    submissions    filed   by   the
                                   respondents they have not questioned the applicability of
                                   the LPSEF Act and the liability to make the payment in
                                   terms thereof.        The impugned judgment of the learned
                                   Single Judge also does not notice the provisions of the
                                   LPSEF Act. There is therefore no basis for the contention of
                                   the respondents that the recovery should be restricted to
                                   the 50% of the principal amount. In terms of the LSPEF
                                   Act, 1984 the direction issued by the learned Single Judge
Kumar Amit
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            Civil Writ Petition No. 18816 of 2011                                36
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                                   restricting the interest from the date of judgment in Modi
                                   Industries is unsustainable in law. It has been pointed out in
                                   the affidavit dated 11.3.2002 filed on behalf of the Union of
                                   India in these proceedings that the loss to the Exchequer in
                                   view of the non payment of the excess realistation by the
                                   sugar factories including the respondents herein is in the
                                   excess of Rs. 6.13 crores.

                                             For all of the above reasons, this Court concludes

                                   that in terms of LSPEF Act 1984 interest is payable by he

                                   respondent sugar producers from the dat of the excess

                                   realization is and is not restricted to the period after the

                                   dater of the judgment of the Hon'ble in Modi Industries Ltd.

                                   To this extent the impugned order dated 4.12.2000 of the

                                   learned Single judge is set aside. The cross objections are

                                   without merit and are rejected. The Union of India will now

                                   proceed to recover the balance interest on the excess

                                   realisation by the respondent sugar manufactures for the

                                   year 1982-83 in terms of the LSPEF Act 1984."

                               In view of the above unambiguous provisions of law contained in

           1976 Act reproduced above, interpreted by two Division Benches

           judgments, referred to hereinabove, answer to the third question is in the

           affirmative. It is held that the petitioners were under legal obligation to pay

           the statutory interest as provided under 1976 Act. The petitioners have not

           been found to be entitled for any relaxation in this regard.              Sympathy of

           this Court as sought by the learned counsel for the petitioners would

           amount to misplaced sympathy, which would cause unwarranted financial

           loss to the public exchequer and will also run counter to the law laid down

           by the Hon'ble Supreme Court in M/s Teri Oat Estates (P) Ltd versus

Kumar Amit U.T., Chandigarh and others 2004 (2) SCC 130.
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                               The relevant observations made by the Hon'ble Supreme

           Court in paras No. 36 to 39 in Teri Oat's case (supra), which can be

           gainfully followed in the present case, read as under:-

                                                            SYMPATHY :

                                        36. We have no doubt in our mind that sympathy

                                        or sentiment by itself cannot be a ground for

                                        passing    an   order   in   relation   whereto   the

                                        appellants miserably fail to establish a legal right.

                                        It is further trite that despite an extra-ordinary

                                        constitutional jurisdiction contained in Article 142

                                        of the Constitution of India, this Court ordinarily

                                        would not pass an order, which would be in

                                        contravention of a statutory provision.

                                        37. As early as in 1911, Farewell L.J. in Latham
                                        v. Richard Johson & Nephew Ltd., (1911-13 AER
                                        reprint p. 117) observed :
                                        "We must be very careful not to allow our
                                        sympathy to affect our judgment with the infant
                                        plaintiff. Sentiment is a dangerous will O' the wisp
                                        to take as a guide in the search for legal
                                        principles."
                                        (See also Ashoke Saha v. State of West Bengal
                                        & Ors., CLT (1999) 2 H.C. 1).
                                        38. In Sairindhri Ddolui v. State of West Bengal,
                                        (2000) 1 SLR 803, a Division Bench of the
                                        Calcutta High Court wherein (one of us Sinha, J.

was a Member), followed the aforementioned dicta.

39. This Court also in C.B.S.E. and Another v. P. Kumar Amit 2013.12.09 10:35 I attest to the accuracy and integrity of this document Civil Writ Petition No. 18816 of 2011 38 & other connected cases Sunil Kumar and Others, [1998] 5 SCC 377 rejecting a contention that great injustice would perpetrate as the students having been permitted to appear at the examination and having been successful and certificates had been issued in their favour, held :

". . . We are conscious of the fact that our order setting aside the impugned directions of the High Court would cause injustice to these students. But to permit students of an unaffiliated institution to appear at the examination conducted by the Board under orders of the Court and then to compel the Board to issue certificates in favour of those who have undertaken examination would tantamount to subversion of law and this Court will not be justified to sustain the orders issued by the High Court on misplaced sympathy in favour of the students. . ."

Reverting back to the facts of the present case and respectfully following the law laid down by the Hon'ble Supreme Court as well as Delhi and Allahabad High Courts in the judgments, referred to hereinabove, the irresistible conclusion is that the petitioners have no case either on facts or in law. The levy sugar price was correctly determined by the respondent authorities after taking into consideration all the relevant factors provided under Section 3(3C) of 1955 Act.

Similarly, the impugned order passed by respondent No.2 was based on true facts and circumstances of the case as well as in accordance with the relevant provisions of law. The impugned action Kumar Amit 2013.12.09 10:35 I attest to the accuracy and integrity of this document Civil Writ Petition No. 18816 of 2011 39 & other connected cases taken on behalf of the respondents has neither been found to be arbitrary nor unreasonable. Further, learned counsel for the petitioners failed to point out any jurisdictional error or patent illegality apparent on record of the case. No substantive argument was put into service by the learned counsel for the petitioners for convincing this Court to take a different view than the one taken hereinabove. Thus, the impugned order dated 8.8.2011 (Annexure P-9) passed by respondent No.2 deserves to be upheld.

No other argument was raised.

Considering the peculiar facts and circumstances of the case noted above, coupled with the reasons aforementioned, this Court is of the considered view that in the given fact situation of the present case, all the four writ petitions are misconceived, bereft of merit and without any substance. Thus, these must fail. No case for interference has been made out.

Resultantly, all the four writ petitions stand dismissed, however, with no order as to costs.

(RAMESHWAR SINGH MALIK) JUDGE 7.11.2013 AK Sharma Kumar Amit 2013.12.09 10:35 I attest to the accuracy and integrity of this document