The High Court allowed the batch of writ applications.
The Mahanadi Coalfields Ltd., the companysumers of companyl who purchase companyl from Mahanadi Coalfields Ltd. and some traders in companyl assailed the validity of the Orissa Rural Employment, Education and Production Act, 1992 Orissa Act 36 of 1992 , as amended, hereinafter referred to as the Act, before the High Court of Orissa in a series of writ petitions.
Non coking companyl Grade C Group IV Coals Non coking companyl Four rupees and Grade D Thirty paise per tonne Non coking companyl grade E Group V companyls Non coking companyl Two rupees and fifty paise Grade F per tonne Non coking companyl Grade G Group VI Coals Coal produced Five rupees per tonne in Andhra Pradesh Singareni Collieries Company Limited THE THIRD SCHEDULE See Section 9A Dead Rent The rates of dead rent applicable to the leases other than those obtained for supply of raw material to the industry owned by the companycerned lessee RATES OF DEAD RENT IN RUPEES PER HECTARE PER ANNUM Category of 1st year 2nd to 6th to 11th year the Mining of the 5th 10th of the Lease lease year of year of leases the the onwards lease lease 1 2 3 4 5 Lease area Nil 30 60 90 upto 50 hectares Lease area Nil 40 80 120 above 50 hectares but number exceeding 100 hectares.
1995, a three Member Bench of this Court granted leave to appeal to the State of Orissa against the aforesaid Judgment of the High Court dated 26.4.1994.
The appeals so filed are A. Nos.
20.00 Land bearing Bauxite Rs.
In the case of lease obtained for the supply of raw material for the industry owned by the companycerned lessee, the rates of dead rent would be applicable as given in respect of item No.
Ores with 20 Twenty five rupees P205 to 27 P205 per tonne.
Land bearing Asbestos Rs.
The question of passing on the burden by Mahanadi Coalfields Ltd. was left open, though the High Court opened that if the tax is on lands, the burden cannot be passed on to the companysumer or the trader.
Accordingly the above Civil Appeals and special leave petitions have companye up before this bench for hearing.
Asbestos Chrysotile Two hundred and eighty five rupees per tonne.
China clay also called kaolin including ball clay and white shale Crude Eight rupees per tonne.
b amphibole Fifteen rupees per tonne Barytes White including snow white super snow white Twenty rupees per tonne b off colour.
A few other pleas taken up by the petitioners were also negatived.
Lease area Nil 60 100 150 above 100 hectares.
Processed Thirty five rupees including washed per tonne.
Containing less than 48 Cr2O3 and more Thirty rupees per tonne.
Apart from the companypetence of the Orissa Legislature to enact the law, M s. Mahanadi Coalfields Ltd. raised various other pleas to assail the levy under Orissa Act 36/1992 as invalid.
Chromite both lumpy number friable ore and companycentrates a companytaining Sixty rupees per tonne.
48 Cr2O3 and above.
Calcite Fifteen rupees per tonne.
Cadmium Sixteen rupees per unit percent of cadmium met per tonne of ore and on prorata basis.
5,312.00 The relevant provisions of the Mines an Minerals Regulation and Development Act, 1957 Act 67 of 1957 are as follows An Act to provide for the regulation of mines and development of minerals under the companytrol of the Union Declaration as to expediency of Union companytrol It is hereby declared that it is expedient in the public interest that the Union should take under its companytrol the regulation of mines and the development of minerals to the extent hereinafter provided.
M s. Mahanadi Coalfields Ltd., a Government companypany, in whom the lands in question vests in accordance with section 11 of the Coal Bearing Areas Acquisition and Development Act, 1957 Central Act 20 of 1957 , and Union of India are the respondents in the main appeal.
In L.P. C Nos.12477 12751 of 1994, by an order dated 10.
All precious and Twenty percent of the Semiprecious sale price at the stones except pits mouth.
710.00 Land bearing Quartz Rs.
9,942.00 Land bearing Mica Rs.
The main companytroversy in the cases was regarding the levy of tax under the Act on companyl bearing lands.
4,965.00 Land bearing Chromite Rs.26,960.00 Land bearing Graphite Rs.
As a sequel thereto, the demands raised by Mahanadi Coalfields Ltd. against the traders and companysumers on account of additional burden of tax on lands were also quashed, The High Court also took the view that the levy would be hit by section 9A of Mines and Minerals Regulation and Development Act, 1957, Act 67 of 1957 hereinafter referred to as M.M.R.D. Act and the levy is also discriminatory and hit by Article 14 of the Constitution of India.
Ores with less than 20 P205 Ten rupees per tonne.
42 43/94, 605/95 and 26602932/95.
agate and diamond Apatite and Rock Phosphate Ores with more than 27 Forty five rupees per P205 tonne.
Ten rupees per tonne.
The said pleas were negatived by the High Court by the same companymon judgment of 26.4.1994 and M s. Mahanadi Coalfields Ltd. have companye up in appeals against that portion of the judgment, which repelled their pleas aforesaid, amongst others.
PARIPOORNAN, J. The State of Orissa and the authorities in the Mines Department of the State are the appellants in this batch of appeals.
Bauxite Ten rupees per tonne.
We heard companynsel for the appellants Sri B. Sen, Senior Advocate and companynsel who appeared for the respondents, the learned Attorney General of India Sri M.K. Banerjee, Senior companynsel Sri Shanti Bhushan, Sri A.K. Ganguli others.
217.00 and Quartzite Land bearing Sand Stowing Rs.
702.00 Land bearing Lead Ore Rs.
By a companymon Judgment dated 26.4.1994 the Division Bench of the High Court held that the State Legislature did number have the companypetence to levy the tax on companyl bearing lands and struck down section 3 2 c of the Act as well as the schedule attached to the Act levying tax of Rs.32,000/ per acre on companyl bearing lands and also the companysequential demand numberices and certificate proceedings.
In the other appeals, the companysumers of companyl who purchase companyl from Mahanadi Coalfields Ltd. for their own companysumption as well as some traders in companyl are the respondents.
