PATHAR UDYOG SANGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) The petitioner being aggrieved by the order dated 26.2.2000 passed by the Mines Commissioner, Bihar, Patna in Case No. 329/1999 is before this Court.

(3.) The summary of the facts are that the petitioner is an Association of the stone crusher owners. They are engaged in crushing the stones and converting the same into small chips. On an earlier occasion it was found that these stone crushers were using illegally quarried stones, certain enquiries were made. The premises of the stone crushers were sealed but the learned Deputy Director of Mines, Magadh Anchal, Gaya by his order dated 2.12.1999 passed in Appeal Case No. 6/1999-2000 directed to remove the seats. When this came to the notice of the District Magistrate, Gaya he made an application to the Mines Commissioner bringing to his notice the illegalities committed by the Deputy Director of Mines. After receiving the application, the Mines Commissioner registered a case suo motu under Rule 46(A) of the Bihar Miner Mineral Concession Rules, 1972. After hearing all concerned the Mines Commissioner found that the petitioners were purchasing much less quantity of the stones and were selling more stone chips. He also found that in fact they were using illegally quarried stones and were not paying the royalty on the same. It was conceded before him by the Members of the petitioner-Association that they had been using illegally quarried stones. After taking into consideration the net purchase and the net sales and also after taking into consideration the net produce which could be made by the number of the labours employed by the crushers, he found that each of the petitioner-crusher owner was liable to pay minimum of Rs. 1,77,500/- as royalty to the State for the financial year 1999-2000. At the same time he observed that the assessment pertaining to past six years shall be reopened for detailed security and fresh assessment under Rule 46(a) of the Bihar Mines Minerals Concessions Rules, 1972. Being aggrieved by this direction of reopening the assessment, the petitioner is before this Court.