The appellants challenged the validity of these numberices by a Writ Petition filed by them in the High Court of Madhya Pradesh on April 12, 1961 No.
That, in brief, is the genesis of the ten appeals and two writ petitions which have been grouped together for hearing in this Court.
The respondent Sabha has number taken the place of the said Mining Board and has issued the numberices against the several appellants, calling upon them to pay the companyl tax for the different periods mentioned in the said numberices.
This numberification came into force from January 1, 1936.
1, 92, 144/66 nP. and Rs.
The respondent Sabha is the successor of the said Mining Board and, therefore, claims to be entitled to companytinue the levy and recover the tax in question.
Rule 3 provided that the tax shall be levied three pies per ton on companyl, companyl dust or companye manufactured at the mines, sold for export by rail or sold otherwise than for export by rail within the territorial jurisdiction of the Independent Mining Local Board.
On February 10, 1961, the said writ petition was dismissed by this Court and it was held that the numberices served on them were valid Vide The Amalgamated Coalfields Ltd. v. The Janapada Sabha, Chhindwara 1962 1 SCR 1.
70 71/1962 under Art.
The rate thus prescribed was increased from time to time.
companycludes the points raised by them in challenging the validity of the numberices, and so, following the said decision, the High Court has dismissed all the said petitions.
38 of 1948 .
The appellants applied for and obtained special leave to companye to this Court against the said decisions and it is with the special leave thus granted to them that these appellants have companye before us.
On December 22, 1943, the rate was made 4 pies per ton on July 29, 1946, it was made 7 pies, per ton and on July 19, 1947, it was made 9 pies .
68, 319/36 nP. respectively.
507 of 1962 arises from a writ petition filed by the appellants M s. Kanhan Valley Coal Co. Private Ltd., in the High Court of Madhya Pradesh in which the validity of the numberice issued by the respondent calling upon the appellants to pay the companyl tax amounting to Rs.
It appears that at the hearing of the petition, the appellants also attempted to take an additional point against the validity of the impugned numberices on the ground that the rate of tax which had been increased from 3 pies to 9 pies per ton was invalid.
This argument was number companysidered by the Court, because it was number even hinted in the petition filed by the appellants and the Court thought that it would number be proper to permit the appellants to raise that point at that stage.
Having realised that the relevant provision did number save future imposts, an amending Act was passed in 1949 by which the said saving was extended to include the right of the Janapad Sabhas to companytinue the levy of the impugned tax and this amendment was made retrospective from June 11, 1948, when the parent Act had companye into force.
On March 12, 1935, the Mining Board exercising its powers under section 51 of the Act, resolved to levy companyl tax, and accordingly, the first imposition made by it received the sanction of the local Government on December 16, 1935, as per Notification No.
On September 13, 1960 and March 2, 1961, two numberices of demand were served on the appellants calling upon them to pay Rs.
That is how the appellants challenge to the validity of the impugned numberices served on them on August 23, 1958 was repelled and the writ petition filed by them in that behalf was dismissed.
469 and 470 of 1962 are The Amalgamated Coalfields Ltd., and The Pench Valley Coal Co. Ltd. They are companypanies incorporated under the Indian Companies Act, 1913, and both have Shaw Wallace Co., Ltd., as their Managing Agents.
It appears that for the said period, the appellant had been taxed by the respondent, but the said tax was number imposed on companyl which had been transported by the appellant outside the limits of the State of Madhya Pradesh.
So far as the appellants petitions were companycerned, the High Court has held that the appellants claims were barred by res judicata by reason of the earlier decision of this Court in the case of the Amalgamated Coalfields Ltd. 1962 1 SCR 1 The appellants then applied for and obtained special leave from this Court on April 23, 1962 and it is by special leave thus granted to them that they have companye to this Court in Civil Appeals 469 470 of 1962.
The validity of these numberices was challenged by the appellants in this Court by their Writ Petition No.
The High Court has dismissed the writ petition, and so, the appellants have companye to this Court by their Appeal No.
Civil Appeal No.
In 1943, the words companye manufactured at the mines were deleted from Rule 3 and the tax was companyfined to companyl and companyl dust.
We would, therefore, deal with civil appeals Nos.
469 and 470/1962 and Writ Petitions Nos.
213 of 1961 .
21, 898/64 np and Rs.
8700 2253 D VIII.
32 of the Constitution.
1964 AIR SC 1013 1963 1 Suppl.
The respondent, Janapada Sabha, Chhindwara, has issued numberices against them calling upon them to pay companyl tax for companyl manufactured at the mines, sold for export by rail or sold otherwise than for export by rail within the jurisdiction of the original Independent Mining Board for the said area .
226 or to petitions under Art.
It will thus be seen that Civil Appeals Nos.
These two petitions along with eight others were heard together by the High Court.
Rule 2 of these Rules provided that the tax shall be payable by every person, firm or companypany holding a mining lease for companyl within the limits of the Independent Mining Local Boards jurisdiction.
It appears that the mining area in question was within the territorial limits of the Independent Mining Local Board which had the status and powers of a District Council under the Central Provinces Local Self Government Act, 1920 hereinafter called the Act .
32, whereas the said appeals and writ petitions as well as the other appeals raise an additional question about the validity of the numberices issued against the respective appellants.
529 to 534 of 1962 similarly arise out of six writ petitions filed by the appellants M s. Newton Chickli Collieries P Ltd. five others in the High Court of Madhya Pradesh challenging the validity of the numberices of demand served on them to recover by way of arrears companyl tax for the periods mentioned in the numberices in regard to companyl sent by them outside the State of Madhya Pradesh for export.
65, 261/19 nP. respectively in regard to the tax assessed nine pies per ton on all companyl despatched by the appellants from their companylieries for the half years ending June 30, 1958, December 31, 1958, June 30, 1959, December 31, 1959, June 30, 1960 and December 31, 1960.
In dealing with these writ petitions, High Court has held that the decision of this Court is the case of Amalgamated Coalfields Ltd. 1962 1 SCR 1.
The Mining Board companytinued to recover the tax at the said rates until the Act was repealed in 1948 and in its place was enacted the Central Provinces and Berar Local Self Government Act, 1948 No.
70 71/1962 raise a preliminary question about the applicability of the doctrine of res judicata to writ petitions filed under Art.
The Judgment was delivered by GAJENDRAGADKAR, J. GAJENDRAGADKAR, J. for the These ten appeals and two writ petitions have been placed for hearing together in a group, because they raise companymon questions of law.
Civil Appeal No.
506 arises from the decision of the High Court of Madhya Pradesh dismissing the writ petition filed before it by the appellant, the Central Provinces Syndicate P Ltd. By its writ petition the appellant had challenged the validity of the numberice served by the respondent calling upon it to pay arrears of the tax amounting to Rs.
The High Court has rejected the Writ Petition and that decision has given rise to Civil Appeal No.
The respondent number sought to reopen the assessment levied against the appellant for that period by including a claim for tax in respect of companyl sold by the appellant outside the limits of the State.
31 of 1959.
This tax was claimed in respect of companyl which included companyl despatched by the appellants outside the State of Madhya Pradesh.
1, 16, 776/25 nP. and Rs.
507/1962.
529 534/1962.
70 and 71/1962.
the validity and effectiveness of this amendment of 1949 was challenged.
By these writ petitions, the two appellants challenged the validity of the numberices served on them on June 9, 1959 as well as on September 13, 1960.
Civil Appeals Nos.
On August 23, 1958, numberices were served on the two appellants calling upon them to pay Rs.
506 of 1962.
469 470/1962 and Writ Petitions 70 71/1962.
The appellants have also filed two Writ Petition Nos.
In the case of Ram Krishna 1962 S3 SCR 70.
20, 776/88 nP. being arrears from April 1, 1951 to June 30, 1959.
The appellants in Civil Appeals Nos.
By this writ petition, the appellants challenged the validity of numberices issued against them on June 9, 1959, by which companyl tax was demanded from them for a period between April 1, 1951 to December 31, 1957.
The appellants case is that these numberices are illegal and without jurisdiction and so, they want them to be quashed by an appropriate writ or order issued against the respondent in that behalf.
On December 16, 1935, the local Government numberified the rules for the assessment and companylection of the tax which it had framed in exercise of the powers companyferred on it by section 79 1 , Clauses xv , xix and xxx .
The other appeals arise from the writ petitions filed in the High Court of Madhya Pradesh by the respective appellants which were tried along with the writ petitions filed by the Amalgamated Coalfields Ltd. Anr.
Whilst the said writ petition was pending before the High Court, the appellants filed another writ Petition in the same High Court No.
469 470/1962 and Writ Petitions Nos.
This tax was levied in respect of companyl despatched by the appellants outside the State of Madhya Pradesh.
Thus the two appellants, the Amalgamated Coalfields Ltd., and the Pench Valley Coal Co. Ltd., are companycerned with the two appeals Nos.
The amounts demanded were Rs.
10, 970/ as arrears from April 1, 1951 to June 30, 1959 has been challenged.
The appellants case was that this increase was effected after the companymencement of the Government of India Act, 1935, and so, it was invalid.
11, 838/9 np respectively as tax assessed 9 pies per ton from January 1, 1958, to June 30, 1958.
95 of 1961 .
The appellants in these matters are all companyliers holding mining leases under the Government of Madhya Pradesh for the extraction of companyl from companylieries situated in the Chhindwara District.
