JUDGMENT
A. Lala, J.
1. In this writ petition the petitioner challenged the issuance of the notices under sections 78 and 80 of the Cess Act, 1880 issued by the Collector, Birbhum on 4.10.88 on the basis of the despatch of the property being ‘stones’ under the description of the property itself. No affidavit has been filed by any of the respondents. The matter is pending for quite sometime- No one came forward on behalf of the respondents at any stage when the matter was placed under the heading ‘old Matters’ or ‘old Adjourned Matters’. On repeated calls ultimately the matter was taken up for final disposal.
2. The short point is the existence of the Cess Act in view of the Mines and Minerals (Regulation and Development) Act, 1957. It is indeed because of the reason of the Supreme Court Judgment (P. Kannadasan etc. v. State of Tamil Nadu & Ors.) wherein it has been held that Entry 54 List I empowers the Union to make laws regulating the mines and mineral development to the extent such regulation and development under the control of Union is declared by Parliament by law to be expedient in the public interest. It is also held by virtue of the same Entry 50 in List II became practically a dead letter. Provisions in several State enactments levying cess/tax on minerals were accordingly invalidated with effect from different dates. The decisions of this Court clearly meant that the power to levey cess/tax on minerals vested exclusively with the Parliament. Since the Court is the final arbiter on the interpretation of the Constitution, everybody was bound by the said declaration of law. It was ultimately held the Parliament has already deprived the State legislatures of their power to levy tax on minerals by making the declaration contained in section 2 of the Act and by virtue of the said declaration the States are totally denude of their power to levy any tax on minerals. It is for their reason that the State enactments were declared incompetent in so far as they purported to levy taxes/cess on minerals. The denudation of the States is not partial. It is total. They cannot levy any tax or cess on minerals so long as the declaration in section 2 stands. Once the denudation is total, there is no occasion or necessity for a further declaration of denudation, or for that matter, for repeated declaration of denudation. In further clarification it is also held if the Parliament is empowered to make a law with retrospective effect, it is entitled to make the law effective for such anterior period as it thinks appropriate. It cannot be said that unless the levy created with retrospective effect is also kept alive on the date the law enacted by Parliament, such a levy would be incompetent. This would amount to evolving a principle unknown to law and would also amount to creating a fetter on parliament for which there is no basis in principle.
3. In such circumstances. I do not see any reason to interfere with the same and as a result whereof the impugned Memo under Rule 150(A) being, notice under sections 78 and 80 of the cess Act cannot be existable. Therefore, such notice stands quashed under the order of this Court.
Thus the writ petition stands disposed of. As a consequential effect, Rule which was initially made becomes absolute.
No order is passed as to costs.
Xerox Certified Copy of this Judgment will be supplied to the parties within seven days from the date of putting requisites.
All parties are to act on a xerox signed copy minutes of the operative part of this Judgment upon usual undertaking and as per the satisfaction of the officer of this Court in respect as above.
4. Petition disposed of