THE 26TH DAY OF JULY, 1996 Presents Honble Mr.Justice B.P. Jeevan Reddy Honble Mr.Justice Suhas C.Sen Chandrasekharan, Additional Solicitor General A.K. Ganguli, K.N. Shkula, T. Thiagarajan, K. Parasaran, V.A. Bobde, Dr. A.M. Singhvi, P.S. Nair, B. Sen, Gulab Gupta, L. Sanghi, R.N. Sachthey, Sr.
Advs.,
The appellants writ petitioners are challenging the validity of The Cess and Other Taxes on Minerals Validation Act, 1992 being Act 16 of 1992 enacted by Parliament.
The employees of the Corporation filed fresh writ petitions in this Court challenging the companystitutional validity of the Life Insurance Corporation Modification of settlement Act, 1976 which were allowed.
The High Courts have repelled the attack.
Following the decision in India Cement, a three Judge Bench declared identical levies imposed by the States of Orissa, Bihar and Madhya Pradesh as incompetent and void Orissa Cement Limited v. State of Orissa 1991 2 S.C.R. 105 .
J U D G M E N T P. JEEVAN REDDY, J. Leave granted in the Special Leave petitions.
for M s. Fox Mandal Co., V.A. Subba Rao, A.D.N. Rao, Arvind Kumar Sharma, T. Harish Kumar, Krishnamurthi Swami, K.K. Mani, Nikhil Nayyar, V.S.N. Chari, B.B. Singh, Mahabir Singh, Praveen Kumar, Suman J. Khaitan, Shahid Rizvi, T.G.N. Nair, satish K. Agnihotri, Ashok Mathur, Anip Sachthey, C.D. Singh, M. Munshi, B.B. Singh, Adhay Sapore, Vivek Gambir, Neeraj Sharma, Ajit Kumar Sinha, P.R. Seetharaman.
The Andhra Pradesh Telengana Area District Boards Act, 1955.
With them for the appearing parties.
J U D G M E N T The following Judgment of the Court was delivered IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO 9847 OF 1996 Arising out of S.L.P. C No.
The Cess Act, 1880 Bengal Act 9 of 1880 as applicable in the State of Bihar.
The Madhya Pradesh karadhan Adhiniyam, 1982 M.P. Act 15 of 1982 The Madhya Pradesh Upkar Adhiniyam, 1982 M.P. Act 1 of 1982 .
Karnataka Zilla Parishads, Taluk Panchayat Samitis, Mandal Panchayat and Nyaya Panchayats Act, 1983 Karnataka Act 20 of 1985 .
177812 of 1994 WITH A. NOS.
ARISING OUT OF S.L.P NOS.
The Maharashtra Zilla Parishads and panchayat Samitis amendment and Validation Act, 1981 Maharashtra Act 46 of 1981 .
8109/95, 8814 16/95, 9749/96 AND S.L.P. C NO.
The Tamil Nadu Panchayat Act, 1958 Tamil Nadu Act xxxv of 1958 .
The Orissa Cess Act, 1962 Orissa Act II of 1962 .
While the said appeal was pending, Parliament enacted the Life Insurance Corporation Modification of Settlement Act, 1976.
9849, 9780 81/96 11922 24/96 9905/96, 1761/96 9851/96 19147/94 9906,9907/96 25020,25076/95 9777/96 26137/95 P. C NOS.269/95, 270/94 9908, 9909/96 28062,28064/95 9850, 9778/96 3315/95,3351/96 9910/96 3513/96 P. C NO.408/96 9911 12/96 4198 99/96 9913/96 4885/95 P. C No.
OF 1996 ARISING OUT OF S.L.P. C NOS.11922 24/96,1761/96, 19147/ 94, 25020/95, 25076/95,26137/95,W.P. C NOS.269/95,270/94, L.P. C NO.28062/95,28064/95, 3315/95,3351/96,3513/96, P. C NO.408/96, S.L.P. C NOS.4198 99/96,4885/96,W.P. C NO.518/95, S.L.P. C NOS.5339/96,5362/96,W.P. C NO.
The Corporation preferred a Letters Patent Appeal against the said decision.
518/95 9914/15/96 5339,5362/96 9848, 9774 76/96 8109,8814 16/95 9916/96 9749/96 9917/96 15012/96 D.No 11144/96 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.
OF 1996 ARISING OUT OF S.L.P. C NO.17721 OF 1994 WITH CIVIL APPEAL NOS.
The Statement of Objects and Reasons appended to the bill states that cesses and other taxes on minerals imposed by certain State governments were struck down by this Courts on account of which they have become liable to refund cesses and other taxes companylected by them.
rendered one opinion, Chandrachud, Fazal Ali and Singhal, JJ.
688/92, L.P. C NOS.
When the Letters Patent Appeal was taken up, the Corporation represented that in view of the said act there was numbernecessity for proceeding with the appeal.
The Division Bench accordingly dismissed the Letters Patent Appeal with the result that the mandamus issued by the learned Single Judge companytinued to be operative and effective.
/96 D.NO.11144/96 WITH I.As.
A separate short opinion and Beg, C.J. Another opinion.
Three opinions were rendered by the learned judges, Bhagwati, Krishna Iyer and Desai, JJ.
