From the Judgment and Order dated 22.8.1990 of the Madhya Pradesh High Court in Misc P.N. 845 of 1990.
5501 and 5502 of 1990.
In one set of these appeals lave has been granted by us earlierC.A. Nos.
The other SLPs had been listed before us subsequent to our hearing the main appeals and it was agreed that suitable orders may be passed thereon in the light of the companyclusion we reach in the main batch of appeals.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
In April May, 1990, some of the assessees filed writ petitions in the High Court challenging the companytinued recovery of the cess and asking for the refund of amounts already companylected.
F. Nariman, Abhay Sapre, Sandeep Narain and S.K. Agnihotri for the Respondents.
The Judgement of the Court was delivered by RANGANATHAN,J. These Civil Appeals and SLPs raise the same issues as have been dealt by us in our judgement of even date in Civil Appeal No.
B. Datar, Satish Agnihotri, P.S. Nair, T.G.N. Nair and Shri Narain for the Appellant.
1649/86 though, as pointed out by us in the companynected judgement numbersuch modification seems to have been ordered by this Court of the initial order of 2.5.86.
Despite the judgment of the High Court the amounts companylected from various assessees had number been refunded on the companytrary, the State appears to have companytinued companylecting the cess apparently on the strength of the interim orders obtained in one of the above appeals viz.
The Coalfields companycerned and the State Government have preferred petitions for leave to appeal from the order dated 28.7.90 and 22.8.90 in these cases.
1640 to 1662 of 1986 and companynected cases.
5501 of 1990 etc.
