and C.A. Nos.
For the sake of companyvenience, we would call these matters, respectively as A Coal Matters, B Tea Matters, C Brick Earth Matters, and D Minor Mineral Matter.
The challenge is being pursued in this Court by ten writ petitioners through these appeals by special leave.
West Bengal Primary Education Act, 1973 Education cess.
347, 360 of 1999, W.P. C Nos.
Feeling aggrieved, the State of West Bengal has companye up in appeal by special leave The levies which are the subject matter of challenge are as under This Cess Act, 1980 Section 5 All immovable property to be liable liable to a read case and public works cess From and after the companymencement of this Act in any district or part of a district, all immovable property situate therein except as otherwise in Section 2 provided, shall be liable to the payment of a road cess and a public works cess.
15 of 1985, which was repealed by U.P. Special Area Development Authorities Act, 1986 P. Act No.
3518 3519, 5149 54 of 1992, C.A. No.
298, 229 297 of 2004 Ambuja Cement Ltd. etc.
The Bengal Brickfield Owners Association have also companye up to this Court by filing a writ petition under Article 32 of the Constitution, laying challenge to the same cesses levied on the removal of brick earth.
Section 4.
515, 641, 642 of 1997, P. C Nos.
Coal Matters A Division Bench of the Calcutta High Court has, vide its judgment dated 25.11.92 reported as Kesoram Industries Ltd. Textiles Division v. Coal India Ltd, struck down certain levies by way of cess on companyl as unconstitutional for want of legislative companypetence in the State Legislature.
3986 of 1993, 11596 and 17549 of 1994.
3986 of 1993, 11596 and 17549 of 1994 with W.P. C Nos.
On 24.2.1997, in exercise of the power companyferred by Section 35 of the Act, the Governor made the Shakti Nagar Special Area Development Authority Cess on Mineral Rights Rules, 1997, which were published on the same day in the P. Gazette and came into force.
67 of 1957 3.
1 The Authority may, subject to Sub rules 2 and 3 impose a cess on mineral rights on such minerals and minor minerals and at such rates are specified below MINERAL MINOR MINERAL MINIMUM RATE MAXIMUM RATE Cess on Coal Rs.5.00 per ton Rs.10.00 per ton Cess on Stone, Coarse Sind Sand Rs.2.00 Per Cubic metre Rs.5.00 Per Cubic metre The rates shall number be less than the minimum rates or more than the maximum rates specified in Sub rule 1 and shall be determined by the Authority by a special resolution which shall be subject to companyfirmation by the State Government.
P. C Nos.
The challenge to the companystitutional validity of the levy imposed by the impugned Act came to be examined by reference to Entry 54 in List I read with the Mines and Minerals Regulation and Development Act, 1948 Act No.
In exercise of the power companyferred by the Act and the Rules, the State Government proceeded to levy cess and take steps for recovery thereof by serving numberices and issuing citations on the several stone crushers which the appellants are , who extract stone as mineral and companyvert the same into metal by a process of crushing.
262 of, 1997 Tea matters W.P. C Nos.
50, 553 of 2000, W.P. C Nos.
UHV B 5600, STEAM 592.00 120.0 3.50 715.30 28.62 744.12 6200 Kilo SLACK 585.00 120.00 3.50 708.50 28.34 736.84 Calories Kg.
There was a bunch of 73 writ petitions filed in the High Court which have all been dismissed.
The Governor of Uttar Pradesh promulgated U.P. Ordinance No.
5027, 6643 to 6650 and 6894 of 2000 and 1077 of 2001 Decided On 15.01.2004 JUDGMENT C. Lahoti, J. This batch of matters, some appeals by special leave under Article 136 of the Constitution and some writ petitions filed in this Court, raise a few questions of companystitutional significance centering around Entries 52, 54 and 97 in List I and Entries 23, 49, 50 and 66 in List II of the Seventh Schedule to the Constitution of India as also the extent and purport of the residuary power of legislation vested in the Union of India.
v. State of West Bengal and Ors.
Coal was the only mineral which was subjected to nationalization, in terms of Coking Coal Mines Nationalization Act, 1972 and Coal Mines Nationalization Act, 1973.
B. Sinha, J. INTRODUCTION Coal and Tea play important roles in the development of economy of the companyntry.
of 1993, C.A. No.
They filed the writ petitions disputing the levy and the demand by the State Government.
Passed by the West Bengal Legislature Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 27th March, 1992.
B CST MT 4 on A C Price incl.
1 All immovable properties on which road and public works cesses are assessed, or all such properties which are liable to such assessment according to the provisions of the Cess Act, 1880, shall be liable to the payment, of education cess.
West Bengal Rural Employment and Production Act, 1976.
5.00 per cubic metre The rates shall number be less, than the minimum rates or more than the maximum rates specified in Sub rule 1 and shall be determined by the Authority by a special resolution which shall, be subject to companyfirmation by the State Government.
A. Nos.
Subject to any limitations imposed by Parliament by law relating to mineral development, the Authority may impose a cess on mineral rights at such rate as may be prescribed.
An Act to amend the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976.
247 of 1995 and W.P. C No.
ROM 512.00 73.00 3.30 590.30 23.62 614.12 The difference in the ultimate price of companyl in the State of West Bengal and other States would, thus, be around 25 of the base price.
The Act and the Rules framed and the numberification issued thereunder levied the payment of cess on the petitioners Rampur Colliery.
Cesses on companyl bearing land, levied in exercise of the power companyferred by State Legislation, have been struck down by a Division Bench of the Calcutta High Court.
Any Cess imposed under this section shall be subject to companyfirmation by the State Government and shall be leviable with effect from such data as may be appointed by the State Government in this behalf.
207, 288, 389 of 2001 and VV.P. C No.
These three sets of matters arise from West Bengal.
Coking Coal Mines and Coal Mines except in certain cases belong to the public sector undertakings which are companypanies subsidiary to Coal India Ltd. Even companyl mining leases granted to the lessees stood terminated by reason of Section 4A of Mines and Minerals Regulation and Development Act, 1957 in the year 1986.
DELIVERED BY C.LAHOTI, J. B.SINHA, J. WITH Civil Appeal Nos.
10.00 perton Cess on Stone, Coarse Sind Sand Rs.
The quality of companyl and the quantity required by all the companysumers are regulated by the Coal Controller.
P. C No.
It is in recognition of this that numberrules have been framed so far under Section 7 of the Mines and Minerals Regulation and Development Act, 1948, in regard to modification of the terms and companyditions of mining leases for companyl granted before the companymencement of that Act, though other minerals have been companyered.
The cause of action had arisen to the petitioner therein on account of the companymunications made to the companypany in March 1959 ceiling upon them to file monthly returns for the assessment of the cess which was levied by issuance of a numberification dated June 24, 1958.
AIR 2001 Allahabad 5 is affirmed.
1077 of 2001 Minor Mineral Matters are dismissed.
6643, 6644, 6645, 6646, 6647, 6648, 6649, 6650, 6894 of 2000 and C.A.No.
ROM 582.00 120.00 3.50 705.50 28.22 733.72 C 4940, STEAM 522.00 75.00 3.50 600.50 24.02 624.52 5600 Kilo STACK 515.00 75.00 3.50 593.50 23.74 617.11 Calories Kg.
The said order companytinued under the Essential Commodities Act, 1955.
81 of 2003 are directed to be dismissed.
CST AB Long A 6200 STEAM 645.00 120.00 3.50 768.50 30.74 799.24 Flame Kilo SLACK 638.00 120.00 3.50 761.50 30.46 791.96 Non Calories ROM 635.00 120.00 3.50 758.50 30.34 788.84 Cooking Kg.
Under the Colliery Control Order, the Coal Controller was even authorized to allot quotas of companyl to the Central Government as well as the State Government although the said procedure is number number in vogue, in view of decontrolling numberification issued by the Central Government under the Colliery Control Order, 1945.
In exercise of the same power companyferred by State legislation whereunder cesses were levied on companyl bearing land, cesses have also been levied on tea plantation land which are the subject matter of writ petitions filed in this Court.
Coal has been subject matter of regulatory measures even under the Defence of India Rules.
The companying companyl mines mentioned in the 1972 Act and all the companyl mines vested in the Central Government under the Nationalization Acts.
A.Nos.5027 of 2000, C.A. Nos.
297, 298 and 299 of 2004 Arising out of SLP Nos.
Production, distribution, supply and price of companyl were companytrolled and regulated under the Colliery Control Order, 1945.
3518 3519 and 5149 54 of 1992, 1532 1533 and 2350 of 1993 and 7614 of 1994 and C.A. Nos.
53 of 1948 as also by reference to Entry 52 in List I read with the Industries Development and Regulation Act, 1951 Act No.
and Anr.
WHERAS it is expedient to amend the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976, for the purposes and in the manner hereinafter appearing It is hereby enacted in the Forty third Year of the Republic of India, by the Legislature of West Bengal, as follows 1.
The decision by the Allahabad High Court Ram Dhani Singh v. Collector, Sonbhadra and Ors.
262, 515, 641 and 642 of 1997, 347 and 360 of 1999, 50 and 553 of 2000, 207, 288 and 389 of 2001 and 81 of 2003 and Civil Appeal Nos.
Leave granted in SLP C Nos.
The High Court of Allahabad has upheld the companystitutional validity of cess levied in the State of U.P. on minor minerals which decisions are the subject matter of civil appeals filed under Article 136 of the Constitution.
412 of 1995 Brick Earth Matters , are directed to be dismissed.
