REGENT COMPUTRONICS PVT. LTD.

LADDU MALI Appellant

V/S

STATE OF BIHAR Respondents

Referred Judgements :-

CHURCH V. INCLOSURE COMMISSIONERS [REFERRED TO]
HEXT V. GILL [REFERRED TO]
JERSEY (EARL) V. NEATH POOR LAW UNION GUARDIANS [REFERRED TO]
TODD. BIRLESTON AND CO. V. NORTH EASTERN RLY. CO. [REFERRED TO]
CALEDONIAN RLY. CO. V. GLENBOIG UNION FIRECLAY CO. [REFERRED TO]
GLASGOW CORPORATION V. FARIE [REFERRED TO]
MATTHEWS V. CHICORY MARKETING BOARD [REFERRED TO]
LOWER MAINLAND DAIRY V. CRYSTAL DAIRY LTD. [REFERRED TO]
HUGH SYMINGTON V. CALEDONIAN RLY. CO. [REFERRED TO]
JAGANNATH RAMANUJ DAS V. STATE OF ORISSA [REFERRED TO]
BROCKLEBANK LIMITED V. KING [REFERRED TO]
ATTORNEY GENERAL V. WILTS UNITED DAIRIES LTD. [REFERRED TO]
COMMISSIONER HINDU RELIGIOUS ENDOW MENTS MADRAS VS. LAKSHMINDRA THIRTHA SWAMIAR OF SHIRUR MUTT [REFERRED TO]
STATE OF KERALA VS. P J JOSEPH [REFERRED TO]
FIRM GHULANN HUSSAIN HAJI YAKOOB AND SOUS VS. STATE OF RAJASTHAN [REFERRED TO]
ANAND KUMAR BINDAL VS. EMPLOYEES STATE INSURANCE CORPORATION [REFERRED TO]
K K WADHWANI VS. STATE OF RAJASTHAN [REFERRED TO]
GOVERNOR GENERAL IN COUNCIL VS. PROVINCE OF MADRAS [REFERRED TO]

JUDGEMENT

(1.) In all these cases, the petitioners are brick-layers. They manufacture bricks and sell them. They were served with notices from the Assistant Mining Officer, Purnea, calling upon them to pay certain amounts of money, as royalty for the period from 1958 to 1964, during which lime they were

(2.) The petitioners challenged all these notices, mainly on the ground that what were being used by them for manufacture of bricks were not minor minerals, and, therefore, the Bihar Minor Mineral Concession Rules, 1964, were not applicable to them and that secondly, the Bihar State Government have no authority in law to impose any royally in respect of minor minerals and, in any case, the Assistant Mining Officer was not authorised under the Act or Rules, to assess or colled royally from the petitioners.

(3.) Article 366 of the Constitution of India defines taxation as follows:--

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LADDU MAL Vs. STATE OF BIHAR

Referred Judgements :-

JUDGEMENT

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