JK WHITE CEMENT WORKS Vs. STATE

JUDGEMENT

(1.) Since all the instant petitions involve a common controversy though with marginal variation in the contextual facts, therefore, for the purposes of the present analogous adjudication, the facts and the prayer clauses are being taken from the above-numbered D.B. Civil Writ Petition No. 2183/2003, while treating the same as a lead case; rival submissions of the parties and the observations of the Court, in the present judgment, would also be based, particularly, on the factual matrix of the lead case.

(2.) Brief facts of the case, as placed before the Court by Mr.Vikas Balia, learned Senior Counsel assisted by Mr. D.D. Thanvi, Mr. Amit Vyas and Mr. Sachin Saraswat, are that the Rajasthan State Legislature enacted the Rajasthan Land Tax Act, 1985 (hereinafter referred to as 'Act of 1985') imposing tax pertaining to the lands situated in area(s) other than the urban area(s) in the State of Rajasthan, which are extensively being put to use inter alia for the purposes of excavating or extracting ores or minerals so as to augment the revenue of the State. In this regard, the Legislature also framed the Rajasthan Land Tax Rules, 1985 which came into force w.e.f. 1/8/1985.

(3.) Learned Senior Counsel for the petitioner submitted that the State Legislature did not have the competence to legislate upon the matter relating to levy of a tax on 'mineral bearing land(s)' based on royalty derived from the same, and therefore, the Act of 1985 enacted by the State Legislature was declared void, prospectively, by the Hon'ble Apex Court vide its judgment rendered in the case of Federation of Mining Association of Rajasthan (supra), thereby restraining the State Government, for all times to come, from recovering any tax amount, as provided under the Act of 1985.