FEDERATION OF MINING ASSOCIATIONS OF RAJASTHAN SUNHARI LAL BABOO MANGALAM CEMENT LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) O R D E R

(2.) In the writ petitions rule nisi has already been issued. Counsel for the respondents takes notice. These petitions are heard and disposed of along with the connected appeals which have been heard today.

(3.) All these matters concern the question of the validity of the provisions of Section 3 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No. 6 of 1985) - hereinafter referred to as 'the Act' - by which the State Legislature purported to levy a tax on every landholder on the annual value of the land held or used by him in so far as it concerns land containing minerals. 'Land', inter alia, has been defined to include "land held or used for excavating, extracting, removing or utilising any ore or mineral". The "annual value" of this category of land has been defined in Section 2(a) which, in so far as is relevant, read as follows: