AMALGAMATED COALFIELDS LIMITED Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THIS order will also govern the disposal of Misc. Petitions Nos. 544, 371, 372 373 and 374 of 1963, Nos. 450, 453, 571 and 616 of 1964, and Nos. 12, 13, 14. 15. 60, 74, 111, 284, 285 and 306 of 1965.

(2.) THE common question raised in these twenty applications under Articles 226 and 227 of the Constitution is as regards the levy of sales-tax under the Central provinces and Berar Sales Tax Act, 1947, and the Madhya Pradesh General Sales tax Act, 1958, on four petitioner-companies, namely, the Amalgamated Coalfields ltd. , Calcutta, the Pench Valley Coal Company Ltd. , Calcutta, the Rewa Coalfields ltd. , Calcutta, the Jhagrakhand Collieries Private Ltd. , Calcutta, on the price of coal supplied to allottees outside the State of Madhya Pradesh pursuant to directions issued by the Coal Controller under the Colliery Control Order, 1945, (hereinafter referred to as the Order), during certain periods of assessment falling within the years from 1st January 1953 to 31st March 1961.

(3.) MISCELLANEOUS Petitions Nos. 338, 344 and 371 of 1963, Nos. 450 and 616 of 1964, and Nos. 14 and 15 of 1965 have been filed by the Amalgamated Coalfields ltd. , and relate to the periods of assessment covered by the financial years 1954 to 1961. The Pench Valley Coal Co. , Ltd. has also filed seven petitions concerning the same periods of assessment, and they are Misc. Petitions Nos. 372, 373 and 374 of 1963, Nos. 453 and 571 of 1964, and Nos. 12 and 13 of 1965. The three petitions, namely, Misc. Petitions Nos. 60, 74 and 111 of 1965, of the Rewa coalfields Ltd. relate to the periods 1957-58, 1958-59 and from 1st April 1959 to 31st December 1959. The remaining three petitions of the Jhagrakhand Collieries private Ltd. concern assessments for the calendar years 1953, 1955 and 1956. In these petitions, the Directors and the Shareholders of the four companies have also been joined as petitioners. The petitioner-companies carry on the business of mining coal from their collieries and supplying it to consumers in and outside the slate of Madhya Pradesh. They are "registered dealers" under the C. P. and Berar sales Tax Act, 1947, and the M. P. General Sales Tax Act, 1958. At all material limes, coal was a controlled commodity, the sale, distribution and movement of which was regulated and controlled by the Coal Controller and various other authorities empowered in that behalf under the Colliery Control Order, 1945.