AMBUJA CEMENTS LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The present intra-court appeal under Rule 134 of the Rajasthan High Court Rules has been preferred against the order dtd. 18/9/2017, passed by learned Single Judge of this Court, vide which the appellant's writ petition (SBCWP No. 11377/2017) questioning the order-cum-demand notice dtd. 13/7/2017 has been dismissed, in view of alternative remedy of revision provided under Sec. 30 of the Mines and Mineral (Development and Regulation Act), 1957 (hereinafter referred to as the MMDR Act).

(2.) The contextual facts which are relevant for the present purposes are that the appellant-company incorporated under the provisions of Companies Act, 1956 has its cement manufacturing unit at village Rabariyawas, District Pali. The appellant is holding mining lease for cement grade limestone bearing Mining Lease No. 2/94, covering an area of 803 hectare. The appellant's royalty assessment for the contentious period, i.e., 1999, 2000 and 2001 (upto November) had been finalized by the Mining Engineer - respondent No. 3, vide separate orders dtd. 1/5/2003.

(3.) The appellant-company on 13/12/2012 came to receive a notice issued by the respondent No. 3, whereby a sum of Rs.20.57 crores was demanded on the basis of the audit report of Accountant General/recommendation of Public Account Committee, Rajasthan. The said demand notice simply contained a reference of the communication dtd. 4/2/2012 sent by the Directorate and recommendation of the Public Accounts Committee. By way of the said demand notice, the respondent No. 3 required the appellant to pay the amount mentioned in the demand notice within a period of 60 days, failing which, he would take coercive recovery proceedings under Mineral Concession Rules, 1960.