(A) U.P. Sugarcane (Regulation of Supply and Purchase) Act (24 of 1953) , S.12, S.15(1)— Reservation of area for sugar factory - Estimate prepared under S. 12 - Is final for purpose of initial declaration of reserved or assigned area. A harmonious construction of the provisions of the Act namely Ss. 12, 15 and 16 and R. 21 would necessarily mean that an estimate prepared under S. 12 of the Act is final for the purpose of initial declaration of reserved or assigned area, under S. 15 (i) and it would not be open for the sugar factory to raise any grievance regarding the same yet it is always within the authority of the Cane Commissioner to provide additional sugarcane to the sugar factory which bona fide feels the shortage of sugarcane and requires more sugarcane for producing sugar during particular crushing season or seasons. R. 21 (2) also provides that the Cane Commissioner may, for any special reason, entertain an application for reservation or assignment of an area, made after the commencement of a crushing season. The phrase 'for any special reason' though qualifies but does not negate the powers of the Cane Commissioner to provide for reservation and assignment of an area to a sugar factory if area allotted to it is not found sufficient to cater the need of the factory. There may be occasions when one sugar factory to whom a certain quantity of sugarca....