COAL MINES OFFICERS' ASSOCIATION OF INDIA Vs. STATE

JUDGEMENT

(1.) IN all the cases as common questions of law are involved, they were heard together and are being disposed of by this common judgment.

(2.) PETITIONER Coal Mines Officers' Association of India of W.P.(S) No. 5374 of 2003 has challenged the Notification No. 1308 dated 29th May, 2003, whereby and where under, the State of Jharkhand, in exercise of power conferred by Section 13(c) of the Hazaribagh Mines Board Act, 1936 (hereinafter referred to as 'Mines Board Act, 1936'), framed Hazaribagh Mines Board Profession Tax Bye -laws, 2003' and imposed Professional Tax on different items, such as salary, purchase of coal and other minerals. The consequential orders passed by one or other authority have also been challenged by the petitioners. Petitioner Rungta Project Ltd. & anr. of W.P.(T) No. 4987 of 2004 while sought for a declaration that the Hazaribagh Mines Board Act, 1936 is ultra vires to entry 54 List 1 of VIIth Schedule of the Constitution of India, further sought for a declaration that imposition of professional tax on the activities, operations and functions of the mining areas in the district of Hazaribagh is ultra vires to Article 14, 19(1)(g) and 21 of the Constitution of India. Petitioner Steel Authority of India Ltd. of W.P.(T) No. 6067 of 2004 while sought for a declaration that the 'Hazaribagh Mines Board Profession Tax Bye -laws, 2003' is ultra vires to Article 265 of the Constitution and, therefore, unconstitutional, further prayer has been made for a declaration that Clause -9 of the Hazaribagh Mines Board Profession Tax Bye -laws, 2003 is unconstitutional being ultra vires to Article 276(2) of the Constitution of India as it imposes profession tax beyond the upper limit of Rs. 2500/ - per annum as mandated by Clause -2 of Article 276 of the Constitution of India. The consequential relief has also been sought for against the order, contained in letter dated 10th September, 2003, issued by the State of Jharkhand, being illegal. Petitioner Tata Iron & Steel Co. Ltd. of W.P.(T) No. 22 of 2005 while made similar prayer for a declaration that the 'Hazaribagh Mines Board Profession Tax Bye -laws, 2003' is ultra vires to Articles 265 as well as 276(2) of the constitution and, therefore, unconstitutional, it has also prayed to set aside the consequential orders, contained in letter dated 14th January, 2004 and 10th June, 2004, issued by the Secretary, Hazaribagh Mines Board.

(3.) THE main plea taken by the petitioners is that the State of Jharkhand has no jurisdiction to enact any subordinate legislation with respect to levy of Professional Tax by invoking powers granted under Section 13(1)(c) of the Hazaribagh Mines Board Act, 1936.