JUDGMENT U.C. Srivastava and S.H.A. Raza, JJ. - In this Bench of writ petitions, the petitioners who are licences under the U.P. Khandsari Sugar Manufacturers Licencing Order, 1967 and some of them are also registered firms and are engaged in production of Khandsari Sugar, Gur etc, at their respective Units have prayed for issuing a writ in the nature of mandamus commanding the opposite parties to refrain from enforcing or otherwise implementing the Government Order, dated 19-6-1989, the telex, dated 7-10-1989, Notification of even date and the Cane Commissioner's order dated 18-10-1989 which contemplates the imposition of purchase tax upon the Khandsari units at any rate beyond Re. 1 per quintal as required under Section 33(1 J(b) of the U. P. Sugar cane (Purchase Tax) Act, 1961 and declare the same unconstitutional and invalid. The petitioners have also prayed to issue writ order or direction in the nature of certiorari quashing the impugned notification dated 7-10-1989, telex dated 7-10-1989, the Government Order dated 19-6-1989 and the order dated 13-10-1989, referred to above and have also prayed that a mandamus be issued commanding the opposite parties to refrain from charging purchase tax from the Khandsari Units at any rate more than Rs. 1 per quintal during the current crushing season, i.e. 1989-90. 2. The charging section in the U.P. Sugarcane (Purchase Tax) Act, 1961 (hereinafter referred to as the Act) is Section 3 which empowers the State to impose purchase tax. The said section reads as follows : "Section 3. Imposition of tax. - (i) There shall levied and collected in such manner as may be prescribed, a tax on the purchase of sugarcane by the owner of - (a) a factory at the rate of (one rupee and twenty-five paise) per quintal of sugarcane), and (b) a unit at the rate of (one rupee) per quintal." The provisions of Section 3 (l)(a) were amended by Amending Act of 1989 (U. P. Act No. 13 of 1989) and clause (a) of sub-section (a) of Section 3 of the Act was substituted. The amended Section 3(1 )(a) of the Act reads as under: "(a) A factory at such rate not exceeding 10% of the per quintal price of sugarcane as the State Government may notify in this behalf." Clause (b) of sub-section (1) of Section 3 of the said Act was not amended. 3. The amended Section 3(1 )(a) of the Act reads as under: "(a) A factory at such rate not exceeding 10% of the per quintal price of sugarcane as the State Government may notify in this behalf." Clause (b) of sub-section (1) of Section 3 of the said Act was not amended. 3. In view of the amended provisions of Section 3(1) (a) of the Act a Notification was issued by the State Government on 13-3-1989 fixing the rate of purchase tax at the rate of Rs. 1.50 per quintal, leviable on the Sugar-mills making it clear that in view of the minimum rate of Sugarcane purchase price, fixed, this rate of tax was within the statutory ceiling of 10%. In pursuance of the said Notification, the State Government issued Government Order dated 19-6-1989 which primarily appears for the purpose of apportioning the distribution of the purchase tax realised from the sugar-mills in the manner mentioned therein. In paragraph 2 of the said Government Order, it has been mentioned that during the ensuing season, i.e. 1989-90, purchase tax at the rate of Rs. 1.25 paise per quintal shall be realised from the Khandsari Units in exercise of the powers under Section 3(l)(a) of the Act. Thereafter another Notification dated 7-10-1989 was issued fixing rate of purchase tax payable by Khandsari Units at Rs. 1.50 Paise per quintal with effect from 7-10-1986. It was thereafter telex, dated 7-10-1989, referred to above, was issued. 4. In the U. P. Sugarcane (Purchase Tax) Act, 1961 `owner of factory' and `owner of Unit, has been defined. A `Unit' has been defined as follows : "(c) `unit' or `gur', `rab or khandsari sugar manufacturing unit' means a unit engaged or ordinarily engaged in the manufacture or production of gur, rab or khandsari sugar and which is capable of handling sugarcane juice produced with the aid of a crusher derived by any mechanical power." Obviously `mill' or `factory' and `unit' are not same and that is why in Section 3(l)(b) of the Act `a unit at the rate of (one rupee) per quintal' has been mentioned. As has been noticed earlier, so far as `unit' is concerned, the rate mentioned is Re. 1 per quintal in the statute itself. Earlier the amount was less than Re. 1, but by U.P. Amendment Act No. 28 of 1974 it was substituted to Re. 1 per quintal. As has been noticed earlier, so far as `unit' is concerned, the rate mentioned is Re. 1 per quintal in the statute itself. Earlier the amount was less than Re. 1, but by U.P. Amendment Act No. 28 of 1974 it was substituted to Re. 1 per quintal. Thereafter at amended has been made in Section 3(l)(b) of the Act in this behalf. 5. Under the Act no power has been conferred upon the State Government to change the statutory price fixed in the Act itself and if statutory price is to be changed, it can be changed only by amending the Statute itself as has been done in the case of Section 3(1 )(a) of the Act. 6. Section 21 of the U. P. General Clauses Act, 1904 provides that powers to issue statutory instruments is concerned by Uttar Pradesh Act. It reads as under : "21. Power to make to include power to add to, amend, vary or rescind statutory instruments. - 'Where by any Uttar Pradesh Act, a power to issue statutory instruments is conferred, then that power includes a power, exercisable in the like manner and subject to the like manner and subject the like sanction and conditions, if any, to add, amend, vary or rescind any statutory instruments so issued." Amendment in the statutory prices fixed can be made by Legislative Amendment and Government Order cannot amend the statutory price fixed. The prices so fixed by the State Government or either by any of ^the opposite parties is, thus, without jurisdiction and manifestly illegal as they have not get any such legislative power. 7. In view of what has been said above, the writ petition are accordingly allowed and the Government order, dated 19-6-1989, Telex, dated 7-10-1989, Notification, dated 7-10-1989 and the Cane Commissioner's Order dated 13-10-1989 are hereby quashed. No order as to costs.