RAM DHANI SINGH Vs. COLLECTOR SONBHADRA

JUDGEMENT

(1.) PALOK Basu, J. This Bunch of 73 cases, raises important question of law which may be having far-reaching consequences, therefore, more than sufficient time was provided to the learned counsel for the parties to ventilate their grievances and respective arguments which all of them have done with great ability.

(2.) ON 24th February 1997, "shaktinagar Special Area Development Authority (Cess on Mineral Rights) Rules, 1997" (hereinafter referred to as the Cess Rules) having been promulgated through publication in the U. P. Gazette, all the petitioners seem to have been asked to pay Cess in accordance with the Cess Rules and it appears that by the notice of demand the amount so calculated was demanded and the petitioners having not paid the Cess, the recovery proceedings as arrears of land revenue have commenced and each one of the petitioners has rushed to this Court challenging those recovery proceedings and the citations issued by the recovering authorities for attempting to collect the said Cess from each of the petitioners.

(3.) IN order to appreciate the respective contentions, some factual happenings have to be taken note of. The State of Uttar Pradesh (hereinafter referred to as the State) has passed the Uttar Pradesh Special Area Development Authorities Act, 1986 (U. P. Act No. 9 of 1986), hereinafter referred to as the Act, which received the assent of the President of INdia on 19th March 1986 and has been published in the U. P. Gazette on that very day. The preamble says the Special Area Development Authorities Act has been enacted to provide for the establishment of Special Area Development Authorities for the planned development of certain areas of Uttar Pradesh and for matters ancillary thereto. The words "authority", "amenity", "building", "development", "regulation", "rule", "special development area" have been defined under Section 2 of the aforesaid Act. Section 3 of the Act permits the State Government when it is of the opinion that any area of special importance in the State needs to be developed in a planned manner, it may, by notification, declare such area to be a special development area. Section 4 defines the Development Authority. Section 5 enumerates the Staff of the Authority, Section 6 delineates functions of the Special Area Development Authority and Section 7 is about the Powers of the Authority. Sections 6 and 7 are quoted below for ready reference: "6. Functions of the Authority:- The functions of the Special Area Development Authority shall be - (i) to promote and secure development in a planned manner of the Special development area for which it has been constituted; (ii) to prepare development plan for the special development area; (iii) to implement the development plan after its approval by the State Government; (iv) for the purpose of implementation of the plan, to acquire, hold, develop, manage and dispose of land and other property; (v) to carry out building, engineering, mining operations and other construction activity; (vi) to execute works in connection with the supply of water and electricity and to provide such utilities and amenities as water, electricity, drainage and the like; (vii) to dispose of sewage and to provide and maintain other services and amenities; (viii) to provide for the municipal management of the special development area in the same manner as is done by Nagar Mahapalika under the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959; (ix) to otherwise perform all such functions as are necessary or expedient for the purpose of the planned development of the special development area and for purposes incidental thereto; Provided that the functions specified in Clauses (viii) and (ix) shall not be performed unless so required by the State Government. "7. Powers of the Authority.- The Special Area Development Authority shall.- (a) for the purpose of municipal administration have the powers which a Nagar Mahapalika has under the Uttar Pradesh Nagar, Mahapalika Adhiniyam, 1959; (b) for the purpose of taxation have the powers which a Nagar Mahapalika has in relation to a city under the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959".