SOUTH EASTERN COALFIELDS LTD Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Since all these bunch of writ petitions arise of the same cause of action, the issues involved in the present writ petition and the stand taken by the respondents all being common in nature, these writ petitions are being disposed of by this common order.

(2.) Primarily, the challenge in all these writ petitions are to the order/ resolution passed either by the respondent Municipal Corporation/ Municipal Council or the Nagar Panchayat increasing the rate of Terminal Tax imposed upon the transportation of coal.

(3.) The petitioners in all these petitions are the same a company registered under the Companies Act and which is a subsidiary company of Coal India Limited of which 100% shares vests with the Government of India. The petitioner-company is the largest coal producing company in India and the petitioners-establishment have got mines spread over different districts in the State of Chhattisgarh as well as in the State of Madhya Pradesh. The State Government empowered the concerned Municipal Corporation and the local body for collecting tax called the Terminal Tax upon the goods which are exported from within the municipal limits or within the limits of local body. The rate of tax, the limitations and the conditions prescribed were those which were enacted by the State Government from time to time.