CENTRAL COALFIELDS LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) BY these writ petitions the petitioners have challenged the validity of the Bihar Coal Mining Area Development Authority (Amendment) Act, 1992 (hereinafter referred to as the Amendment Act) and the rules framed thereunder namely the Bihar Mineral Area Development Authority (Land Use Tax) Rules, 1994 (hereinafter referred to as the Rules). The prayer seeking appropriate writ and/or order declaring section 89 of the Bihar Coal Mining Area Development Authority Act, 1986 (hereinafter referred to as the Act) as amended by the Amendment Act as ultra vires is also there. Consequential and incidential relief seeking quashing of the demand notice, assessment order and the notices requiring filing of returns has also been claimed.

(2.) AS the controversy involved in all these writ petitions is the same, it is not necessary to state the facts of each of the petitions excepting the writ petition, C.W.J.C. No. 783 of 1994R (Central Coal Field Ltd. v. The State of Bihar & Ors.) which has been made the leading case from which necessary facts shall be stated if and when found necessary.

(3.) THE Central Coal Field Limited (the petitioner in C.W.J.C. No. 783/94R) is a Government company owning several collieries which were nationalised by and under the Coal Mines Nationalisation Act, 1973. It received a notice of demand on 7.12.93 requiring it to pay the tax under section 89 of the Act. It is at this stage that it has filed the writ petition seeking the relief mentioned hereinbefore.