WESTERN COALFIELDS LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Common question involved in all these writ petitions is, "whether State Government can levy and demand any sum as amount of non-agricultural assessment from petitioners WCL." Petitioner-company is incorporated under the Companies Act, 1956 with its Head Office at Nagpur and it is Central Government Undertaking in public sector as also the Government Company within the meaning of section 617 of Companies Act. It is having coal mines in western part of the nation including State of Maharashtra and Madhya Pradesh. Prayers in all writ petitions filed by it are to declare that orders assessing non-agricultural tax and demand notices issued consequentially are illegal. There is also similar prayer in relation to Zilla Parishad cess and Gram Panchayats cess with direction to respondents to refund the amount already recovered from it on that account.

(2.) In W.P. 1161/2007 challenge is to assessment orders dated 3/3/2005 and 4/3/2005 and consequential demand notices dated 5/3/2005 of Tahasildar, Chandrapur. W.P. 975/2007 raises challenge to assessment orders dated 4/3/2005, 5/3/2005, notice dated 7/3/2005 and consequential demand notice dated 5/3/2005 again by Tahasildar, Chandrapur. W.P. 1106/2007 challenges assessment orders dated 7/3/ 2005, demand notices dated 7/3/2005, 16/ 10/2006 by Tahasildar, Ballarpur (District Chandrapur). W.P. 1110/2007 challenges assessment orders dated 3/3/2005, demand notices dated 7/3/2005, 19/11/2004 and 13/10/2006 by Tahasildar, Rajura (District Chandrapur). W.P. 3430/2007 challenges demand notices dated 16/1/2001, 18/1/ 2001, 24/1/2001, 23/1/2001 and 13/2/ 2001 by Tahasildar, Wani (District Yavatmal). It also challenges common order dated 29/ 10/2002 passed in Rev. Appeals 9, 11 to 21 / RRC-70/2001 (of Kolera) by S.D.O. Wani, order dated 29/8/2005 by Addl. Collector in further Rev. Appeal 70/2/2004-05 and order dated 12/2/2007 in Revision No. 2/RRC-70/2005-06 by the Additional Commissioner, Amravati Division. In W.P. 19/2008 challenge is to demand notices dated 16/1/ 2001,18/1/2001,30/1/2001, 1/2/2001,5/ 2/2001 and 1/3/2001 by Tahsildar, Wani (District Yavatmal). It also challenges common order dated 25/ 10/2002 passed in Rev. Appeals 1 to 8 and 10 /RRC-70/2001 by S.D.O. Wani, dated 29/8/2005 by Addl. Collector in further Rev. Appeal 70/2/2004-05 (of Ukani) and order dated 12/2/2007 in Revision No. 2/RRC-70/2005-06 (of Kolera) by the Additional Commissioner, Amravati Division. In W.P. 2604/2008 challenge is to demand notices dated 21/12/2001, 15/2/ 2006, 17/2/2006, 16/3/2006 by Tahasildar, Parseoni (District Nagpur). It also challenges order dated 3/12/2002 passed in Appeal by S.D.O. Ramtek, dated 30/11/2007 by Addl. Collector, Nagpur in further Rev. Appeal 114/ MRC-81/2006-07 (of Pipti, Kandri, Tekadi and Gondegaon) and order dated 2/4/2008 in Appeal No. l/MRC-81/2007-08 by the Additional Commissioner, Nagpur Division.

(3.) By reasoned order dated 26/2/2008, this Court admitted all writ petitions of the year 2007 and granted interim relief. Writ Petition 19/2008 came to be admitted and interim relief has been granted in it on 3/3/ 2008 in view of this earlier order. W.P. 2604/ 2008 is not admitted so far and this Court has not issued even a formal notice therein. However as all the matters arc being considered together, respondents have already filed their submissions in the matter. Accordingly Rule also in Writ Petition No. 2604/2008. It is also heard finally along with other Writ petitions mentioned above.