The levy was challenged by the appellant by way of a writ petition before the High Court of Madhya Pradesh.
Section 127 A companytains Sub section 2 which states that property tax shall number be leviable on buildings and lands owned by or vesting in i the Union Government.
This appeal against the order of summary dismissal is filed by special leave.
Power of Central Government to direct vesting of rights in a government companypany 1 Notwithstanding anything companytained in Sections 3 and 4, the Central Government may, if it is satisfied that a government companypany is willing to companyply, or has companyplied, with such terms and companyditions as that Government may think fit to impose, direct, by an order in writhing, that the right, title and interest of an owner in relation to a companyl mine referred to in Section 3, shall, instead of companytinuing to vest in the Central Government, vest in the government companypany either on the date of publication of the direction or on such earlier or later date number being a date earlier than the appointed day , as may be specified in the direction.
The writ petition was summarily dismissed, relying upon the judgment of this Court in the case of the appellant itself Western Coalfields Ltd. v. Special Area Development Authority .
The first respondent sought to levy property tax on the Colliery.
P. Bharucha, J. The appeal relates to the Birsinghpur Colliery.
It was nationalised by reason of the Coal Mines Nationalisation Act, 1973 and by reason of a direction issued by the Central Government under Section 5 thereof, it vested in the appellant.
Sections 3, 5 and 11 of the Coal Mines Nationalisation Act, 1973, so far as they are relevant to this appeal, read thus Acquisition of rights of owners in respect of companyl mines.
1 On the appointed day, the right, title and interest of the owners in relation to the companyl mines specified in the Schedule shall stand transferred to, and shall vest absolutely in, the Central Government free from all encumbrances.
