CENTRAL COALFIELDS LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) Whether the imposition of cess on various minerals including bauxite, coal and other minerals under the Bengal Cess Act, 1880 (Act IX of 1880) (hereinafter called the Cess Act) as amended from time to time, is valid or not, is the question involved in these writ applications.

(2.) The fact of the matter lies in a very narrow compass: The petitioner of C.W.J.C. No. 581 of 1990(R) is a mining lessee in respect of mineral 'bauxite'. The said mining lease was granted in terms of the provisions of the Mines and Minerals (Regulation and Development) Act, 1957 (hereinafter called as the 1957 Act') and the Mineral Concession Rules, 1960 (hereinafter called as 'the 1960 Rules').

(3.) The writ petitioners of some other cases, namely, C.W.J.C. Nos. 368, 369, 370, 371, 372, 373, 374, 377, 378, 389, 376 of 1990(R), 2085 of 1989(R), 1605 and 1604 of 1990(R) are Government companies within the meaning of S. 617 of the Companies Act and mining leases in respect of mineral 'coal' have been granted in their favour. The petitioners of C.W.J.C. No. 1604 of 1990(R) and C.W.J.C. No. 1605 of 1990(R) are purchasers of coal from the Government Companies aforementioned.