{"id":23225,"date":"2010-07-07T00:00:00","date_gmt":"2010-07-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/south-eastern-coalfields-ltd-vs-the-state-of-madhya-pradesh-on-7-july-2010"},"modified":"2014-03-11T06:45:52","modified_gmt":"2014-03-11T01:15:52","slug":"south-eastern-coalfields-ltd-vs-the-state-of-madhya-pradesh-on-7-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/south-eastern-coalfields-ltd-vs-the-state-of-madhya-pradesh-on-7-july-2010","title":{"rendered":"South Eastern Coalfields Ltd. vs The State Of Madhya Pradesh on 7 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">South Eastern Coalfields Ltd. vs The State Of Madhya Pradesh on 7 July, 2010<\/div>\n<pre>                              (1)\n\n\n      HIGH COURT OF MADHYA PRADESH : JABALPUR\n\n                       W.P. No. 17301\/2007\n\n                    South Eastern Coalfields Ltd.\n\n                                    Vs.\n\n                      State of M.P. and another\n\n                         W.P. No. 363\/2008\n\n                    South Eastern Coalfields Ltd.\n\n                                    Vs.\n\n                      State of M.P. and another\n\n            DB : Hon. Arun Mishra &amp; Hon. S.C. Sinho, JJ\n\n       Shri P.S.Nair, Sr. Counsel with Shri Rajas Pohankar for\npetitioner.\n\n       Shri Deepak Awasthi, Government Advocate for State.\n\n       Shri K.K. Pandey, Counsel for respondent No. 2.\n\n                             ORDER\n<\/pre>\n<p>                             (7.7.2010)<\/p>\n<p>                      As Per : Arun Mishra, J.\n<\/p>\n<\/p>\n<p>1.     In these writ petitions, petitioner South Eastern Coalfields<\/p>\n<p>     Ltd.    has prayed for declaring notification dated 24th May,<\/p>\n<p>     1979 and notification dated 20th April, 1982 as ultra vires of<\/p>\n<p>     Article 243Q of the Constitution and Section 5 of the<\/p>\n<p>     Municipality Act, 1961. Alternative prayer has been made<\/p>\n<p>     that it be held that coal mines of Jamuna and Kotma are out<\/p>\n<p>     side the territorial jurisdiction of Pasan Municipality and the<\/p>\n<p>     definition of village does not cover coal mines. Prayer has<\/p>\n<p>     also been made to quash demand notice (P-4) demanding a<br \/>\n<span class=\"hidden_text\">                              (2)<\/span><\/p>\n<p>     sum of Rs. 57,72,800\/- for a period of 10 years towards<\/p>\n<p>     lighting charges, general fire tax and general sanitary tax<\/p>\n<p>     under section 127 (c ), (d) and (e) of the Municipalities Act,<\/p>\n<p>     1961.\n<\/p>\n<p>2.     Facts are similar in both the writ petitions, they are being<\/p>\n<p>     narrated from W.P. No. 17301\/2007. It is averred in the<\/p>\n<p>     petition that erstwhile Rewa Durbar granted a lease for<\/p>\n<p>     coalmining purpose to M\/s ACC company in the year 1941,<\/p>\n<p>     later on the coal mines were nationalized under the Coal<\/p>\n<p>     Mines Nationalization Act, 1973 (hereinafter referred to as<\/p>\n<p>     the Act of 1973). Under section 11 of the Act of 1973, the<\/p>\n<p>     mine can be vested in the Central Government Company and<\/p>\n<p>     the Government Company will be entitled to exercise all<\/p>\n<p>     such powers and do all such things as the owner of the coal<\/p>\n<p>     mines is authorized to exercise and do. These powers have<\/p>\n<p>     been vested in the petitioner in the year 1986. In exercise of<\/p>\n<p>     power under section 340 of the M.P. Municipalities Act,<\/p>\n<p>     1961, the State Government issued notification declaring the<\/p>\n<p>     local area of Pasan Village in Sohagpur Tehsil as notified<\/p>\n<p>     area w.e.f. 24.5.1979. The State Government in exercise of<\/p>\n<p>     the power under section 5(4) of the Municipalities Act, 1961<\/p>\n<p>     declared the notified area as Municipal Area and declared<\/p>\n<p>     Pasan village as territory of municipal area.     Notification<\/p>\n<p>     dated 20.4.1982 was issued for Jamuna and Kotma area.<\/p>\n<p>     There are two coal mines called Kotma colliery and Jamuna<\/p>\n<p>     colliery. Kotma colliery was acquired under the provisions of<br \/>\n<span class=\"hidden_text\">                                (3)<\/span><\/p>\n<p>     Coal Mines Nationalization Act, and Jamuna Colliery was<\/p>\n<p>     obtained under the provisions of Coal Bearing Areas<\/p>\n<p>     (Acquisition    and   Development)      Act,   1957.    Notification<\/p>\n<p>     created Municipality of Pasan, neither Kotma colliery nor<\/p>\n<p>     Jamuna colliery are included in the notification. Even<\/p>\n<p>     otherwise these collieries could not have been included in<\/p>\n<p>     the municipal area.\n<\/p>\n<p>3.     Under section 17 of the Municipalities Act, 1961, the<\/p>\n<p>     Municipal Council is required to erect and maintain the<\/p>\n<p>     boundary marks, it has not been done. There are no<\/p>\n<p>     permanent boundary marks showing the boundary in the<\/p>\n<p>     area of Pasan. The Municipality is demanding consolidated<\/p>\n<p>     tax   chargeable under section 127 (c ), (d) and (e)          of the<\/p>\n<p>     Municipalities Act. The coal mines is governed by various<\/p>\n<p>     enactments.     The   entire    jurisdiction   for     development,<\/p>\n<p>     regulation of coal mines vest with the Central Government<\/p>\n<p>     and in the Government company. The property is vested in<\/p>\n<p>     the   Central   Government      under    Article       285   of   the<\/p>\n<p>     Constitution of India    and cannot be taxed by the State<\/p>\n<p>     Government or instrumentality of the State Government<\/p>\n<p>     under the Municipalities Act. Kotma and Jamuna collieries<\/p>\n<p>     are not part of the Municipal area. A part of the area is in<\/p>\n<p>     reserved forest. Municipality cannot exist in reserve forest<\/p>\n<p>     area. The purpose of Municipalities Act is to carry out non<\/p>\n<p>     forest activities. Demand has been illegally raised by the<br \/>\n<span class=\"hidden_text\">                               (4)<\/span><\/p>\n<p>     Municipal Council. Thus aforesaid provisions be declared as<\/p>\n<p>     ulra vires.\n<\/p>\n<p>4.     In W.P. No. 363\/2008, prayer has been made to hold the<\/p>\n<p>     establishment of Municipality Kotma including Govinda and<\/p>\n<p>     Meera Colliery\/Colonies is ultra vires of Article 243(Q) of the<\/p>\n<p>     Constitution of India and Section 5 of the Municipalities Act,<\/p>\n<p>     1961. Thus the Municipality had no right to demand the tax<\/p>\n<p>     under the aforesaid provisions. The consolidated      demand<\/p>\n<p>     under section 127 (c ), (d) and (e) is Rs. 26,66,500\/- for a<\/p>\n<p>     period of 10 years.\n<\/p>\n<p>5.     In the return filed in W.P. No. 17301\/2007, it is contended<\/p>\n<p>     that earlier petitioner had preferred two writ petitions in<\/p>\n<p>     which aforesaid grounds were not raised. The effort is to any<\/p>\n<p>     how prolong recovery. The area in question falls within the<\/p>\n<p>     Municipal Limits, the petitioner is bound to pay fee imposed<\/p>\n<p>     by the Municipal Council. Petitioner is a registered company,<\/p>\n<p>     hence is bound to make the payment of fees. The whole area<\/p>\n<p>     of Pasan and Jamuna colliery is included in Municipal<\/p>\n<p>     Council Pasan. The Municipal Council renders the services<\/p>\n<p>     and collects the fees. The petitioner is bound to pay it.<\/p>\n<p>     Various documents have also been filed indicating that area<\/p>\n<p>     in question falls within the municipal limits.<\/p>\n<p>6.     Shri P.S.Nair, learned Sr. Counsel with Shri Rajas<\/p>\n<p>     Pohankar appearing for petitioner has submitted that the<\/p>\n<p>     provisions of Section 127 (c ), (d) and (e) of the Municipality<\/p>\n<p>     Act with respect to cleanliness of the city, lighting of public<br \/>\n<span class=\"hidden_text\">                            (5)<\/span><\/p>\n<p>streets and fire fighting are applicable to city not to the coal<\/p>\n<p>mines. The Municipality cannot carry out any function in<\/p>\n<p>coal mines. Conservancy is the function of the coal mines<\/p>\n<p>under section 20 of the Mines Act. Coal mines are also<\/p>\n<p>responsible for cleanliness of canteen and its precincts<\/p>\n<p>under Mines Rules, 1967. Under Mines Rules 33, 34, 35, 36,<\/p>\n<p>37, 38 and 39 details of standard of construction, signboard,<\/p>\n<p>provision of water for washing, underground latrines,<\/p>\n<p>sanitation,   obligation   of    work   person   etc.   have been<\/p>\n<p>provided. Rule 38 specifically provides for sanitation. It is a<\/p>\n<p>duty of coal mines to provide general lighting, safety lamp<\/p>\n<p>etc under Rule 151 of Coal Mines Regulations, 1957. Fire<\/p>\n<p>services are also provided by coal mines. There is no public<\/p>\n<p>street in the mines. The Municipality has not given the<\/p>\n<p>details how they arrived at the amount. Coal mines cannot<\/p>\n<p>be said to be smaller area under Article 243Q of the<\/p>\n<p>Constitution of India. Pasan Municipality is declared as<\/p>\n<p>scheduled area. After period of one year, there can be no<\/p>\n<p>municipality. Municipality cannot impose tax on coal mines<\/p>\n<p>in view of the decision rendered in State of Orissa and<\/p>\n<p>another Vs.     M\/s M.A. Tulloch and Co. &#8211; AIR 1964 SC<\/p>\n<p>1284,The India Cement Ltd. Etc. etc. Vs. State of Tamil<\/p>\n<p>Nadu etc. &#8211; AIR 1990 SC 85, Tata Iron and Steel Co.<\/p>\n<p>Ltd. Vs. State of Bihar and others &#8211; 1991 Supp. (1) SCC<\/p>\n<p>430, District Mining Officer and others Vs. Tata Iron<\/p>\n<p>and Steel Co. and another &#8211; (2001) 7 SCC 358. He has<br \/>\n<span class=\"hidden_text\">                              (6)<\/span><\/p>\n<p>     further submitted that decision rendered by the Apex Court<\/p>\n<p>     in State of West Bengal Vs. Kesoram Industies Ltd. and<\/p>\n<p>     others &#8211; (2004) 10 SCC 201 cannot be said to have laid<\/p>\n<p>     down correct law. Judgment is per incuriam and not binding.<\/p>\n<p>7.     Shri Purushendra Kaurav, learned Dy. Advocate General<\/p>\n<p>     and Shri K.K. Pandey, learned counsel, appearing on behalf<\/p>\n<p>     of respondents have submitted that     the area in question<\/p>\n<p>     falls within the area of Pasan and Kotma Municipal Council.<\/p>\n<p>     They are entitled to recover the fee as per decision rendered<\/p>\n<p>     by the Apex Court in State of West Bengal Vs. Kesoram<\/p>\n<p>     Industries Ltd. and others (supra), Union of India and<\/p>\n<p>     others Vs. State of U.P. and others &#8211; 2007 AIR SCW<\/p>\n<p>     7393 and decision of this Court in Shrimal Dal Mills<\/p>\n<p>     (Firm) and others Vs. Krishi Upaj Mandi Samiti,<\/p>\n<p>     Sarangpur &#8211; 1990 MPLJ 431. They have submitted that<\/p>\n<p>     once the area falls within the Municipal Councils of Pasan<\/p>\n<p>     and Kotma and services are being provided in the colonies<\/p>\n<p>     of the collieries as well as other services are also being<\/p>\n<p>     provided in the area, the demand raised by the Municipal<\/p>\n<p>     Council is proper.\n<\/p>\n<p>8.      First we advert to the question whether on facts colliery\/<\/p>\n<p>     area in question falls within the municipal limits of Pasan<\/p>\n<p>     and Kotma Municipal councils. With respect to the local area<\/p>\n<p>     of Pasan and Jamuna, a notification was issued on 24.5.1979<\/p>\n<p>     including all the villages within the notified area w.e.f the<\/p>\n<p>     date of notification. The State Government vide notification<br \/>\n<span class=\"hidden_text\">                           (7)<\/span><\/p>\n<p>(P-2) dated 24.11.1979 extended the provisions of sections of<\/p>\n<p>Municipalities Act as laid down in schedule II from the date<\/p>\n<p>of publication of the notification. Vide notification (P-3)<\/p>\n<p>dated 20.4.1982, the State Government declared the notified<\/p>\n<p>area as Pasan Municipality and entire area which was<\/p>\n<p>included in the     previous notification, was included within<\/p>\n<p>the municipal limits. Notification (R-2\/8) dated 19.7.1996<\/p>\n<p>relating to constitution of wards has also been placed on<\/p>\n<p>record by the Municipal Council.          The description of<\/p>\n<p>boundaries of Ward No. 15 Indira Gandhi Ward, Ward No. 16<\/p>\n<p>Shri Ram Manohar Lohia Ward, Ward No. 18 Madan Mohan<\/p>\n<p>Singh Ward and that of other wards proved beyond doubt<\/p>\n<p>that the collieries and the entire colliery area is within the<\/p>\n<p>municipal limits.\n<\/p>\n<p>     Similar is the position with respect to Municipal Council<\/p>\n<p>Kotma. There are notifications placed on record including<\/p>\n<p>that of formation of wards. The entire area of concerned<\/p>\n<p>villages was included within the notified area and thereafter<\/p>\n<p>Municipality was formed. The notification of constitution of<\/p>\n<p>wards makes it clear that area in question is included       in<\/p>\n<p>municipal limits of Kotma. Thus the submission raised by<\/p>\n<p>Shri Nair that it is not established that area of coal mines<\/p>\n<p>and colonies fall within the limits of Municipal Council, is not<\/p>\n<p>acceptable. Considering the notification of notified area and<\/p>\n<p>constitution of Municipal Council and formation of wards, we<\/p>\n<p>reject the aforesaid submissions. Though Municipal Council<br \/>\n<span class=\"hidden_text\">                               (8)<\/span><\/p>\n<p>     may not have erected the boundary marks, acting as per<\/p>\n<p>     mandate of Section 17 but that does not advance the case of<\/p>\n<p>     the petitioner in the instant case. Beyond pale of doubt, it is<\/p>\n<p>     established that area in question falls within the Municipal<\/p>\n<p>     Limits of Pasan and Kotma.\n<\/p>\n<p>9.     Coming to the submission raised that coal mines are<\/p>\n<p>     exclusively covered under MMRD Act &amp; Rules and that<\/p>\n<p>     under rules 33, 34, 35, 36, 37, 38, 39 and 67 of Mines Rules,<\/p>\n<p>     it is the duty of coal mines to make the provisions for<\/p>\n<p>     cleanliness   of   canteen,    to   maintain   the   standard   of<\/p>\n<p>     construction, signboard, provision of water for washing,<\/p>\n<p>     sanitation etc and under section 20 of the Mines Act,<\/p>\n<p>     conservancy is also the function of coal mines.<\/p>\n<p>          It is not in dispute that colonies are also attached to<\/p>\n<p>     these coal mines in which services are rendered by<\/p>\n<p>     Municipalities. Merely by providing certain facilities for the<\/p>\n<p>     work for operation of the coal mines, it could not be said that<\/p>\n<p>     coal mines are exempted from making the payment of<\/p>\n<p>     requisite charges to the local bodies under the provisions of<\/p>\n<p>     Section 127 (c ), (d) and (e) of the Municipalities Act. A<\/p>\n<p>     general sanitary tax is levied under section 127(c) for<\/p>\n<p>     construction and maintenance of public latrines and for<\/p>\n<p>     removal and disposal of refuse and general cleanliness of the<\/p>\n<p>     city. A general lighting tax is levied under section 127 (d) for<\/p>\n<p>     lighting of public streets and public places. A general fire tax<\/p>\n<p>     is levied under section 127 (e)           for the conduct and<br \/>\n<span class=\"hidden_text\">                            (9)<\/span><\/p>\n<p>  management of the fire service and for the protection of life<\/p>\n<p>  and property in the case of fire. There need not be any quid<\/p>\n<p>  pro quo in the fees charged and service rendered.<\/p>\n<p>10.       The Apex Court in Union of India and others Vs.<\/p>\n<p>  State of U.P. and others (supra) has laid down that the<\/p>\n<p>  service charges can be collected by Water Department for<\/p>\n<p>  supply of water and maintenance of sewerage system of<\/p>\n<p>  Railway colonies. In order to maintain these services, Jal<\/p>\n<p>  Sansthan has to incur expenditure for the same. Though<\/p>\n<p>  expression tax has been used but in fact it is in the nature of<\/p>\n<p>  fee for the service rendered by Jal Sansthan.<\/p>\n<p>11.       Coming to the question whether levy of charges<\/p>\n<p>  entrench upon regulation of Coal Mines under the MMRD<\/p>\n<p>  Act. The Apex Court in State of West Bengal Vs. Kesoram<\/p>\n<p>  Industies Ltd. and others      (supra) considered the taxing<\/p>\n<p>  power of Union and States. The Apex Court emphasized that<\/p>\n<p>  there is no overlapping anywhere in the taxing power and<\/p>\n<p>  the Constitution gives independent sources of taxation to the<\/p>\n<p>  Union and the State. Methodology or mechanism adopted for<\/p>\n<p>  assessment and quantification could be similar for taxes.<\/p>\n<p>  There, could be no overlapping in law. It has also been laid<\/p>\n<p>  down that so long as a tax or fee on mineral rights remains<\/p>\n<p>  in pith and substance a tax for augmenting the revenue<\/p>\n<p>  resources of the State or a fee for rendering services by the<\/p>\n<p>  State and it does not impinge upon regulation of mines and<\/p>\n<p>  mineral development or upon control of industry by the<br \/>\n<span class=\"hidden_text\">                         (10)<\/span><\/p>\n<p>Union, it is not unconstitutional.    In the instant case it<\/p>\n<p>cannot be said that the charges realized under section<\/p>\n<p>127(c), (d) and (e) for rendering the services entrench upon<\/p>\n<p>the regulation of Mines and Minerals in any way or upon<\/p>\n<p>control of industry by the petitioner. Thus no sustenance can<\/p>\n<p>be derived by Shri Nair by relying upon the various<\/p>\n<p>provisions of Mines Rules and akin provisions. The Apex<\/p>\n<p>Court in State of West Bengal Vs. Kesoram Industries<\/p>\n<p>Ltd. and others (supra) has also considered the question of<\/p>\n<p>levy of cess by the local Government authority and levy of<\/p>\n<p>cess was held to be valid. The Apex Court has further laid<\/p>\n<p>down that The Central Government is empowered under<\/p>\n<p>Section 25 of Tea Act, 1953 to levy a duty or cess upon tea<\/p>\n<p>or tea leaves for the purposes of that Act, can in no manner<\/p>\n<p>deprive the State Legislature of its power to tax the land<\/p>\n<p>comprised in a tea estate. In the context of cess imposed by<\/p>\n<p>the local Government body on the dispatches of minor<\/p>\n<p>mineral from mineral bearing land other than coal bearing<\/p>\n<p>land cess was held to be justified as fee for rendering such<\/p>\n<p>services as to the infrastructure and general development of<\/p>\n<p>the area. In the instant case the area in question falls within<\/p>\n<p>the municipal limits as such for general development of area,<\/p>\n<p>the Municipal Council is empowered to realize the charges<\/p>\n<p>under section 127(c), (d) and (e) of the Municipalities Act.<\/p>\n<p>Thus we are not impressed by the submission raised by Shri<\/p>\n<p>Nair, learned counsel appearing for the petitioner      based<br \/>\n<span class=\"hidden_text\">                             (11)<\/span><\/p>\n<p>  upon section 20 of the Mines Act and the aforesaid Mines<\/p>\n<p>  Rules and provision of Rule 121 of Coal Mines Regulations,<\/p>\n<p>  1957.\n<\/p>\n<p>12.   In State of Orissa and another Vs. M\/s M.A. Tulloch<\/p>\n<p>  and Co. (supra) the question for consideration before the<\/p>\n<p>  Apex Court was Orissa Mining Area Development Fund Act<\/p>\n<p>  is superseded by Mines and Minerals (Regulatioin and<\/p>\n<p>  Development) Act, 1957. In the instant cases, levy in<\/p>\n<p>  question   is   not   covered    by   the   Mines   and   Minerals<\/p>\n<p>  Regulations and has independent field to operate, thus the<\/p>\n<p>  ratio of the aforesaid decision is not attracted. Shri Nair,<\/p>\n<p>  learned Sr. counsel has further relied upon the decision of<\/p>\n<p>  Apex Court in The India Cement Ltd. Etc. etc. Vs. State<\/p>\n<p>  of Tamil Nadu etc. (supra) in which           cess on royalty on<\/p>\n<p>  mineral rights was imposed, same was held to be beyond<\/p>\n<p>  competent of State legislature. Levy of cess was declared<\/p>\n<p>  illegal only prospectively for the aforesaid reason. The<\/p>\n<p>  decision is not applicable to the instant case for the similar<\/p>\n<p>  reasons as that of State of Orissa (supra).\n<\/p>\n<p>13.   Petitioners&#8217; Counsel has also relied upon the decision of<\/p>\n<p>  Apex Court in Tata Iron and Steel Co. Ltd. Vs. State of<\/p>\n<p>  Bihar and others (supra) in which it was held that cess on<\/p>\n<p>  royalty charged for mining lease cannot be equated with<\/p>\n<p>  land revenue, hence does not fall under Entry 45 of Orissa<\/p>\n<p>  Cess Act, 1962. Cess on royalty charged for mining lease<\/p>\n<p>  was held not be a tax on land. The aforesaid decision has no<br \/>\n<span class=\"hidden_text\">                            (12)<\/span><\/p>\n<p>  application as the Municipality Act     and charges realized<\/p>\n<p>  under section 127 (c ), (d) and (e) are not having any<\/p>\n<p>  overlapping effect with any of the regulations or provisions<\/p>\n<p>  under which petitioner&#8217;s coal mines are operated. The levy<\/p>\n<p>  cannot be said to be overlapping in any manner in the light<\/p>\n<p>  of the decision in Kesoram (supra).\n<\/p>\n<p>       In District Mining Officer and others Vs. Tata Iron<\/p>\n<p>  and Steel Co. and another (supra) the question was with<\/p>\n<p>  respect to cess and other taxes on Minerals (Validation) Act,<\/p>\n<p>  1992. The levy in question being entirely different in the<\/p>\n<p>  instant case particularly in view of decision of Apex Court in<\/p>\n<p>  State of West Bengal Vs. Kesoram Industies Ltd. and<\/p>\n<p>  others    (supra), no sustenance can be derived from the<\/p>\n<p>  aforesaid decision. It cannot be said that the tax levied and<\/p>\n<p>  charges realized are without authority of law.<\/p>\n<p>14.   We find no force in the submission of Shri Nair that<\/p>\n<p>  Municipality could not have been constituted in the area.<\/p>\n<p>  The industrial township can be left out of Municipal area<\/p>\n<p>  having regard to the services         proposed by industrial<\/p>\n<p>  establishment. The Municipal Council stood established<\/p>\n<p>  more than a decade before insertion of Article 243(Q) w.e.f.<\/p>\n<p>  1.6.1993 and it is not the case of the petitioner that area in<\/p>\n<p>  question has been declared to be Industrial Township. The<\/p>\n<p>  constitution of Municipal Councils Pasan and Kotma cannot<\/p>\n<p>  be said to be illegal.\n<\/p>\n<p><span class=\"hidden_text\">                            (13)<\/span><\/p>\n<p>15.      Coming to argument raised feebly with respect to<\/p>\n<p>  scheduled area under Article 244(1) read with Article 243<\/p>\n<p>  ZC of Constitution of India, there being no pleading        and<\/p>\n<p>  material placed on record. The notification has not been<\/p>\n<p>  placed on record and on such constitution of scheduled area<\/p>\n<p>  provision of schedule 5 of constitution provide in Clause 5 as<\/p>\n<p>  to law applicable to schedule area, no such notification has<\/p>\n<p>  also been placed on record. Thus the submission is rejected.<\/p>\n<p>16. The petitioner has also raised submission that Municipality<\/p>\n<p>  cannot exist\/operate in the forest\/reserve forest area as part<\/p>\n<p>  of collieries falls within said area. There is no bar for such<\/p>\n<p>  area being within Municipal area, what kind of activity can<\/p>\n<p>  be carried on is a different matter. On facts learned Sr.<\/p>\n<p>  Counsel was unable to show that which particular area falls<\/p>\n<p>  in the forest. The aforesaid submission has no effect on right<\/p>\n<p>  of Municipal Council to levy and realize tax which is in<\/p>\n<p>  nature of fees from petitioner.\n<\/p>\n<p>17.   The petitioner previously has filed four writ petitions i.e.<\/p>\n<p>  W.P.     Nos.   7844\/2007,      7843\/2007,   16314\/2007     and<\/p>\n<p>  16315\/2007, in which the same demand notices were<\/p>\n<p>  impinged the grounds taken in the present writ petitions<\/p>\n<p>  were not raised. In previous writ petitions the matters were<\/p>\n<p>  remitted by this Court to hear the petitioner and thereafter<\/p>\n<p>  to determine the extent of tax and charges to be realized<\/p>\n<p>  under the aforesaid provisions. Now levy is challenged as an<\/p>\n<p>  after thought on new grounds. Whatever that may be, we<br \/>\n<span class=\"hidden_text\">                           (14)<\/span><\/p>\n<p>  have not found any merit in the instant writ petitions. In<\/p>\n<p>  case any amount which has been deposited and has not been<\/p>\n<p>  withdrawn by the concerned Municipal Council under the<\/p>\n<p>  interim order of this Court, the concerned Municipal Council<\/p>\n<p>  is free to withdraw the same.\n<\/p>\n<p>18.    Writ petitions being devoid of merits, deserve dismissal.<\/p>\n<p>  Writ petitions are hereby dismissed. No costs.<\/p>\n<pre>           (Arun Mishra)                (S.C.Sinho)\n              Judge                        Judge\n      PB\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court South Eastern Coalfields Ltd. vs The State Of Madhya Pradesh on 7 July, 2010 (1) HIGH COURT OF MADHYA PRADESH : JABALPUR W.P. No. 17301\/2007 South Eastern Coalfields Ltd. Vs. State of M.P. and another W.P. No. 363\/2008 South Eastern Coalfields Ltd. Vs. State of M.P. and another DB : Hon. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-23225","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>South Eastern Coalfields Ltd. vs The State Of Madhya Pradesh on 7 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/south-eastern-coalfields-ltd-vs-the-state-of-madhya-pradesh-on-7-july-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"South Eastern Coalfields Ltd. vs The State Of Madhya Pradesh on 7 July, 2010 - Free Judgements of Supreme Court &amp; 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