GURNAM SINGH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) CHALLENGE in all these writ petitions is the Assessment orders issued under Section 10 of the Rajasthan Land Tax Act, 1985 (for short, `1985 Act' ). Since common questions of fact land law are involved in these writ petitions, I proceed to decide the same analogously.

(2.) FOR the convenience, the facts are taken from the writ petition No. 5462/1997, which depict that the petitioner has been carrying on the business or excavating the mines. The State Government granted mining lease to the petitioner for the sand stone in village Budhpura Tehsil and District Bundi under the Rajasthan Minor Concession Rules. The Legislature by Act No. 6of 1985 enacted 1985 Act for imposition of tax on land held or used for excavation of minerals in areas other than urban areas in the State of Rajasthan. The 1985 Act came into force w. e. f. August 1, 1985. As per 1985 Act every land holder has to be liable to pay tax and the provisions were made applicable to mineral bearing land. The validity of 1985 Act was challenged and the Hon'ble Supreme Court in The Federation of Mining Associations of Rajasthan vs. State of Rajasthan, AIR 1992 SC 103 decided on August 30, 1991 declared the enactment as ultra vires in so far as it purports to levy of tax on mineral bearing land. The Apex Court observed as under :- (Para 8) ". . . In the present case since the High Court has upheld the levy and the levy is being declared unconstitutional by this order, we direct that our declaration will take effect only from the date of this judgment. In other words, any tax collected under the statute so far need not be refunded by the State Government and if any amount of tax remains to be paid in respect of earlier periods, it will be paid by the Assessee. However, as and from the date of this judgment, the impugned tax imposed by the Act in question will not be enforceable. "

(3.) FOR these reasons, I allow the writ petitions and quash the impugned orders of assessment of tax. There shall be no order as to costs. .