TIRUNELVELI DISTRICT CLAY PRODUCTS TILES AND BRICKS MANUFACTURERS ASSOCIATION Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner, Tirunelveli District Clay Products Manufacturers Association, prays for the issue of a writ of declaration declaring that the Seigniorage fee prescribed under Appendix-II of the Tamil Nadu Minor Mineral Concession Rules Per Cart load of upto 10 cubic feet would mean 10 cubic feet of unquarried earth equivalent to 21-1/2 cubic feet of quarried Minerals which can be converted into 7 cart loads or one lorry load.

(2.) ACCORDING to the petitioner, the members of the Petitioner Association are manufacturers of Bricks and Tiles and they depend on the clay/silt/earth from Government Lands and Private lands for their livelihood. The petitioner asserts that seven cart loads will be equivalent to one Lorry load (a-1/2 Units) approximately and therefore the petitioner and its members are entitled to remove 21-1/2 cubic feet of mineral. If one lorry of mineral (150 cubic feet) is lifted, the petitioners are liable to pay seigniorage fee for seven cart loads. If ten cubic fee of land is quarried on the ground it will fill up a cart of 21-1/2 cubic feet of mineral and the levy of seigniorage fee for earth and clay increased from 15 paise per cart load to 45 paise per cart load in the G.O.dated 2.3.1988 and from 45 paise per cart load to Rs. 2.25 paise per cart load in the G.O.dated 4.8.1992 is illegal.

(3.) IT is fairly admitted that ten cubic feet of on natural ground level if excavated, it would have excavated earth or mineral of 21-1/2 cubic feet according to the learned counsel for the petitioner. In other words it would be double the quantum of cart load of ten cubic feet which is the basis or rate of levy i . e ., cart load of ten cubic feet.