RAMCO CEMENT LTD Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The relief sought for in the present writ petition is to call for the records comprised in the demand notice issued by the fifth respondent to the petitioner bearing Rc.No.G.M.1/382/2016 dtd. 9/8/2016 and quash the same as arbitrary and illegal in view of the retrospective demand without authority of law and direct the second respondent to issue instructions to the respondents 3 to 5, their men, agents, subordinates etc., for collection of contribution towards the National Mineral Exploration Trust only with effect from 14/8/2015, i.e., the date of Notification of the National Mineral Exploration Trust Rules, 2015 and not for any period before 14/8/2015.

(2.) The demand notice was issued asking the petitioner to remit the National Minerals Exploration Trust fund under the head of account mentioned in the demand notice with effect from 12/1/2015 and to produce the original remitted challans enabling the respondents to send a consolidated monthly collection of statement to the Government of India.

(3.) The issue in short raised is that whether the National Mineral Explorations Trust Fund can be collected from 12/1/2015 or from the date of notification issued by the Government of India invoking Sec. 9(C) of Mines and Minerals (Development and Regulation) Act, 1956 (in short 'Act').