AMLGAMATED COALFIELD LTD Vs. JANAPADA SABHA CHHINDWARA

JUDGEMENT

(1.) - This order will also govern the disposal of Misc. Petitions Nos. 204, 213, 214, 231 and 309, all of 1963.

(2.) THE petitioner in each of these six applications under Articles 226 and 227 of the Constitution prays that a direction be issued to the Janapada Sabha,Chhindwara, who is the respondent in each petition, commanding it to refund to the petitioner the amount recovered by it during certain years as 'coal-tax' in excess of the rate of three pies per ton on "coal and coal-dust" sold within the State of Madhya Pradesh, and further to refund the amount of tax collected at the rate of nine pies per ton on sales of coal outside the State of Madhya Pradesh during certain years. THE petitioners claim that they are entitled to the refund of this amount under the decision of the Supreme Court in Amalgamated Coalfields Ltd., v. Janapada Sabha, Chhindwara(1964 MPLJ 934 (SC) C.A. Nos. 469 and 470 of 1962 decided on 24-9-1962).

(3.) THE petitioners' claim in these petitions is a pure and simple money claim. Such a' claim cannot be enforced by a petition under Article 226 of the Constitution. THE relief claimed by the petitioners in these cases is not any consequential relief claimed in circumstances similar to those obtaining in S.T. Officer v. Kanhaiyalal(AIR 1959 SC 135), Baseshar Nath v. I.T. Commissioner(AIR 1969 SC 149) and State of M.P. v. Bhailal Bhai(1964 MPLJ 705=AIR 1964 MP 1006). Even in those cases the Supreme Court has observed that the special remedy under Article 226 is not intended to supersede completely the modes of obtaining relief by an action in a civil Court or to deny defences legitimately open in such actions.