SOUTH EASTERN COALFIELDS LIMITED STATE OF MADHYA PRADESH SOUTH EASTERN COALFIELDS LIMITED A STATE OF MADHYAPRADESH STATE OF MADHYAPRADESH STATE OF MADHYAPRADESH STATE OF MADHYAPRADESH STATE OF MADHYA PRADESH STATE OF MADHYA PRADESH ST Vs. CENTURY TEXTILES AND INDUSTRY LTD:CENTURY TEXTILES INDUSTRIES:SAURASHTRA CEMENT AND CHEMICAL INDS LTD:ANIL STARCH PRODUCTS LTD:SAYAJI INDUSTRIES LTD:ASHOK MILLS LTD:NUTAN MILLS LTD:BUR

JUDGEMENT

(1.) These Civil Appeals and SLPs raise the same issues as have been dealt by us in our judgment of even date in Civil Appeals Nos. 1640 to 1662 of 1986 and connected cases. They arise in the. following circumstances.

(2.) In the connected judgment referred to above we have held that the levy of cess under the Madhya Pradesh Karadhan Adhiniyam, 1982 (Act 15 of 1982) is not a valid levy. In fact it had been so held by the Madhya Pradesh High Court in Hiraial v. State of M.P., 1986 MPLJ 514. The appeal preferred by the State of Madhya Pradesh has been disposed of by us in the connected batch of cases above referred to.

(3.) Despite the judgment of the High Court the amounts collected from various assessees had not been refunded; on the contrary, the State appears to have continued collecting the cess apparently on the strength of the interim orders obtained in one of the above appeals viz. C. A. No. 1649 / 86 though, as pointed out by us in the connected judgment no such modification seems to have been ordered by this Court of the initial order of 2-5-86.