(1.) The only question involved in this writ petition is whether ordinary earth can be considered one of the minor minerals within the meaning of provisions of the Mines and Minerals (Regulation and Development) Act, 1957, S. 3(e), and provisions of the West Bengal Minor Minerals Rules 1973 and 2002.
(2.) The petitioner company was working as a contractor of the eighth respondent (Indian Oil Corporation Limited). Towards execution of works in terms of the Contract, it extracted ordinary earth, and as a result authorities under the above mentioned Act and Rules demanded royalty and cess. Contending that for extraction of ordinary earth it was not liable to pay royalty and cess the writ petition was taken out.
(3.) It is argued that definition of the expression "minor minerals" did not include ordinary earth as one of the minor minerals, and that the expression "ordinary clay" mentioned in the definition cannot be interpreted to include ordinary earth. Advocate for the petitioner further argues that even in the rules made by the State Government in 1973 ordinary earth was not included as one of the minor minerals. According to him till the Central Government issued appropriate notification including ordinary earth as one of the minor minerals in the list of such minerals, the respondent authorities have no power to take any action against the petitioner for extraction of ordinary earth and also to demand royalty and cess for such extraction.