{"id":52301,"date":"2009-03-25T00:00:00","date_gmt":"2009-03-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/steel-authority-of-india-ltd-t-vs-state-of-jharkhand-ors-on-25-march-2009"},"modified":"2017-03-08T11:25:17","modified_gmt":"2017-03-08T05:55:17","slug":"steel-authority-of-india-ltd-t-vs-state-of-jharkhand-ors-on-25-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/steel-authority-of-india-ltd-t-vs-state-of-jharkhand-ors-on-25-march-2009","title":{"rendered":"Steel Authority Of India Ltd T vs State Of Jharkhand &amp; Ors on 25 March, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Jharkhand High Court<\/div>\n<div class=\"doc_title\">Steel Authority Of India Ltd T vs State Of Jharkhand &amp; Ors on 25 March, 2009<\/div>\n<pre>                   IN THE HIGH COURT OF JHARKHAND AT RANCHI\n                             W.P.(C ) No. 3816 of 2007\n\n                   Steel Authority of India Ltd.          ........................................Petitioner\n                                        Versus\n                   The State of Jharkhand &amp; Ors.                    ......................Respondents.\n\n             CORAM :      HON'BLE MR.JUSTICE AJIT KUMAR SINHA\n\n                   For the Petitioner :        Mr. G.M. Mishra Advocate\n                   For the Respondents:        Mr. V.K. Prasad, J.C to A.G.\n                                               -------------------\n             C.A.V. on : 18.03.2009                           Pronounced on :     25.03 .2009\n\n                                               ORDER\n05\/ 25.03.2009<\/pre>\n<p>            In the instant writ petition the petitioner prays for issuance of an<br \/>\n             appropriate writ, order or direction for quashing the order, as contained in Memo<br \/>\n             No.2379\/M dated 31.10.2006 issued by the District Mining Officer, Chaibasa whereby<br \/>\n             and whereunder it has been held that the whole case of M\/s Steel Authority of India<br \/>\n             Ltd. is based upon the demand note Memo No.572 dated 21.04.1992 which clearly<br \/>\n             mentions the period till 04.04.1991 only; as such no refund of cess amount<br \/>\n             aggregating to Rs.60,00,000\/- is admissible in the light of the Cess and Other Taxes<br \/>\n             on Minerals (Validation) Act, 1992 (16 of 1992) and Hon&#8217;ble High Court order dated<br \/>\n             27.02.2006 as this amount does not pertain to the period of 5th April, 1991 onwards<br \/>\n             and also as per Hon&#8217;ble High Court Division Bench order dated 23.12.2003 in CWJC<br \/>\n             No.2943 of 1996(R )\/ 2945 of 1996 (R ) \/4714 of 1996 (R ).\n<\/p>\n<p>                   The petitioner further prays for a writ, order or direction commanding upon the<br \/>\n             respondents to show cause as to why and under what authority the sum of Rs.1.20<br \/>\n             crore paid by the petitioner towards Cess and royalty after 04.04.1991 has not yet<br \/>\n             been refunded.\n<\/p>\n<p>                   The petitioner further prays for a writ, order or direction from this Hon&#8217;ble<br \/>\n             Court commanding upon the concerned respondents to immediately and forthwith pay<br \/>\n             to the petitioner the aforesaid sum of Rs.1.20 crore along with 18% interest thereon.\n<\/p>\n<p>             2.    The facts, in brief, are stated as under:-\n<\/p>\n<p>                   The State of Bihar (as it then was) was charging cess and royalty in purported<br \/>\n             exercise of authority under Bengal Cess Act, 1880 which was extended and made<br \/>\n             applicable to the State of Bihar. Several ordinances and notifications were issued<br \/>\n             from time to time enhancing the rate of cess.           There were similar provisions<br \/>\n             applicable in the State of Tamil Nadu for realizing the cess. The Constitutional validity<br \/>\n             of the same was challenged and the matter finally was heard before the Hon&#8217;ble<br \/>\n             Supreme Court and a Constitution Bench in India Cement Limited and Others<br \/>\n             Vrs. State of Tamil Nadu &amp; Others&#8221; reported in (1990) 1 SCC page 12 held that<br \/>\n             royalty is a tax and as such a cess on royalty being a tax on royalty was beyond the<br \/>\n             legislative competence of the state legislature to levy the same because Section 9 of<br \/>\n             the Mines and Mineral (Regulation &amp; Development) Act is a central Act which covered<br \/>\n<span class=\"hidden_text\">                                            2<\/span><\/p>\n<p>the field. The judgment of the Hon&#8217;ble Supreme Court in India Cement<br \/>\nCase(supra) was rendered on 25th October, 1989. Thereafter another judgment by<br \/>\nthree Hon&#8217;ble Judges was passed in Orissa Cement case reported in (1991)<br \/>\n(Suppl.) 1 SCC page 430 and the judgment was delivered on 4.4.1991.\n<\/p>\n<p>3.        Following the aforesaid decisions of the Hon&#8217;ble Supreme Court several writ<br \/>\npetitions and representations were filed for refund before several High Courts and<br \/>\nfinally an ordinance was promulgated by the President of India on 5th February, 1992<br \/>\nknown as Cess and other Taxes on Minerals (Validation) Ordinance, 1992. By the said<br \/>\nordinance of 1992 cess collected up to 1991 was validated by enforcing the provision<br \/>\nof validation up to 4th April, 1991. In pursuance of the said ordinance demands were<br \/>\nmade from different parties including TISCO and others.\n<\/p>\n<p>4.    TISCO preferred a writ petition challenging the demand and also raised the<br \/>\nissue of legislative competence in promulgating the Cess and other Taxes of Minerals<br \/>\n(Validation) Act, 1992. A Division Bench of Patna High Court, as it then was, in 1996<br \/>\n(1) PLJR 404 while upholding the validation Act, 1992 held that the taxes collected<br \/>\nbefore 4th April, 1991 are not required to be refunded. The aforesaid decision along<br \/>\nwith other decisions including a Division Bench of the Hon&#8217;ble Supreme Court passed<br \/>\nin (1996) 5 SCC page 670 (P. Kannadasan Vrs. State of Tamil Nadu) case<br \/>\ncame up for consideration before a Bench of three Hon&#8217;ble Judges in District Mining<br \/>\nOfficer Vrs. Tata Iron Steel Company reported in (2001) 7 SCC 358 wherein<br \/>\nthe Hon&#8217;ble Supreme Court held that the said Act validated the collection of levies<br \/>\nalready made up to 4th April, 1991 but did not authorise raising of levy and collection<br \/>\nof cess or taxes beyond that period. The judgment of the Patna High Court was<br \/>\nupheld.\n<\/p>\n<p>5.    A writ petition was also preferred by the petitioner herein being C.W.J.C. No.68<br \/>\nof 1993 (R ) before the Ranchi Bench of the Patna High Court for similar relief. In the<br \/>\nsaid case, an interim order was passed that no coercive step shall be taken against<br \/>\nthe petitioner for non-payment of cess on royalty. It appears from the letter dated<br \/>\n19th September, 1998 that in spite of interim order, on special request of the District<br \/>\nMining Officer, West Singhbhum, Chaibasa, the petitioner paid a sum of Rs.1.2 crores<br \/>\nwithout prejudice to its right and under protest. The writ petition was taken up on 5th<br \/>\nFebruary, 1996 and by judgment passed on the said date, the Division Bench of the<br \/>\nHigh Court disposed of the said writ petition in terms with the decision in the case of<br \/>\nTata Iron &amp; Steel Company (supra) and set aside the demand notice, whereby the<br \/>\npetitioner was asked to pay the cess. Giving reference to the aforesaid order, the<br \/>\npetitioner by his letter dated 19th September, 1998 requested to refund the amount of<br \/>\nRs.1.2 crores with 18% interest but no action was taken.\n<\/p>\n<p>6.    The main contention raised by the respondents is that the claim of refund of<br \/>\nRs.1.2 crores relates to the period prior to 4th April, 1991. Thus it was certainly prior<br \/>\nto the cut off date and accordingly cess on royalty was demanded by the District<br \/>\n<span class=\"hidden_text\">                                                3<\/span><\/p>\n<p>Mining Officer for the period up to 4th April, 1991. In the initial round a writ petition<br \/>\n(civil) No.4158 of 2005 was filed by the petitioner herein for the same set of relief<br \/>\nwhich after recording the aforesaid fact disposed it of with a direction to the authority<br \/>\nto decide the claim by a reasoned order. An L.P.A. No.166 of 2006 was preferred by<br \/>\nthe petitioner herein which was dismissed as withdrawn on 8.3.2007 on the ground<br \/>\nthat a new cause of action has arisen by virtue of order passed by the Mining Officer<br \/>\non 31.10.2006.        On reading the order dated 31.10.2006 it will be clear that the<br \/>\nDistrict Mining Officer, Chaibasa held as under&#8221;-\n<\/p>\n<blockquote><p>                               &#8220;The whole case of M\/s Steel Authority of India Ltd. is<br \/>\n                        based upon the demand note memo no.572 dt. 21.04.1992 which<br \/>\n                        clearly mentions the period till 04.04.1991 only.       As such no<br \/>\n                        refund of cess amount aggregating to Rs.60,00000\/- is admissible<br \/>\n                        in the light of The Cess and Other Taxes on Minerals (Validation)<br \/>\n                        Act, 1992 (16 of 1992) and Hon&#8217;ble High Court order dated<br \/>\n                        27.02.2006 as this amount does not pertain to the period 5th<br \/>\n                        April, 1991 onwards, and also as per Hon&#8217;ble High Court Division<br \/>\n                        Bench order dated 23.12.2003 in CWJC No.2943 of 1996(R<br \/>\n                        )\/2945 of 1996 (R )\/ 4174 of 1996 (R ).&#8221;<\/p><\/blockquote>\n<p>       The learned counsel for the respondents further raised a contention that the<br \/>\npresent writ petition is barred under the principles of constructive resjudicata since<br \/>\nthere is no new cause of action nor any liberty was granted by the Division Bench in<br \/>\nL.P.A. No.166 of 2006 which was dismissed as withdrawn and the present writ petition<br \/>\nhas been filed for the same set of relief.\n<\/p>\n<p>7.     I have considered the pleadings and the rival submissions and the judgments<br \/>\nin issue. It will be relevant to refer the ratio of the judgment of the District Mining<br \/>\nOfficer with regard to the issue in question.        The Hon&#8217;ble Supreme Court held at<br \/>\nparagraph 24 that they were in agreement to the conclusion arrived at by the Patna<br \/>\nHigh Court and by upholding the Validation Act to be valid further held that such<br \/>\nvalidation acts do not authorize any fresh levy or collection in respect of the liabilities<br \/>\naccrued prior to 4.4.1991, though it prohibits refund of the collection already made<br \/>\nprior to that date.\n<\/p>\n<p>8.      Be that as it may, the same issue again came up for consideration before the<br \/>\nHon&#8217;ble Supreme Court in (2008) 3 SCC 451 in Assistant Director of Mines &amp;<br \/>\nGeology Vrs. Deccan Cement Ltd. &amp; Anr. The Hon&#8217;ble Supreme Court while<br \/>\nconsidering the issue in question and also the ratio of the judgment in District Mining<br \/>\nOfficer at paragraph 5, 6 &amp; 8 held as under:-\n<\/p>\n<blockquote><p>                               &#8220;5.It appears that in District Mining Officer case this Court<br \/>\n                        was of the view that they levy may have been validated and that<br \/>\n                        did not authorize collection.    It is to be noted that there are<br \/>\n                        different stages in the matter of imposition of tax or cess. First is<br \/>\n<span class=\"hidden_text\">                                                  4<\/span><\/p>\n<p>                         the source of power for levying tax or cess as the case maybe.<br \/>\n                         The second is the actual levy by an adjudication or assessment<br \/>\n                         order. Sometimes, the quantification of the amount payable is<br \/>\n                         done in the adjudication\/assessment order.        Finally, comes the<br \/>\n                         question of collection.     That being so, collection is a natural<br \/>\n                         corollary of the levy. It is inconceivable that the levy is valid but<br \/>\n                         collection can be held to be impermissible.             This is an<br \/>\n                         irreconcilable situation.\n<\/p><\/blockquote>\n<blockquote><p>                                  6. We, therefore, find it difficult to agree with the view<br \/>\n                         expressed in District Mining Officer case regarding impermissibility<br \/>\n                         of collection in the portion quoted above.\n<\/p><\/blockquote>\n<blockquote><p>                                  8. We, therefore, refer the matter to a larger Bench to test<br \/>\n                         the correctness of the conclusion that the levy was permissible by<br \/>\n                         the Validation Act, but amounts which have not already been<br \/>\n                         collected, cannot be collected. The records maybe placed before<br \/>\n                         the Hon&#8217;ble the Chief Justice of India for appropriate directions.&#8221;\n<\/p><\/blockquote>\n<p>9.       The admitted fact remains that the cut off date as fixed under the Validation<br \/>\nAct, 1992 was 4.4.1991 and the demand memo No.572 dated 21.4.1992 which is<br \/>\nsought to be challenged even though subsequent is for the period prior to the cut off<br \/>\ndate i.e. 4.4.1991.            Hon&#8217;ble Supreme Court clearly held that pursuant to the<br \/>\nenactment of the Validation Act, 1992 the collection of levies already made up to 4th<br \/>\nApril, 1991 were not required to be refunded but it did not authorize collection of cess<br \/>\nor taxes which accrued subsequent to the cut off date.                In the instant case the<br \/>\npetitioner admitted that the demand was for a period prior to 4.4.1991 and not<br \/>\nthereafter.     Collection is a natural corollary of the levy for which the impugned<br \/>\ndemand Memo No.572 dated 21.4.1992 was raised. However, the issue with regard<br \/>\nto impermissibility of collection after the cut off date has been referred to a Larger<br \/>\nBench and thus it should await the outcome of the same.\n<\/p>\n<p>10.      Considering the aforesaid facts and circumstances of the case, this writ petition<br \/>\nis disposed of with no order as to costs.<\/p>\n<pre>\n\n\n\n\n                                                             (Ajit Kumar Sinha,J.)\nJharkhand High Court, Ranchi\nDated : 25.03.2009\nNKC \/\/    N.A.F.R.\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Jharkhand High Court Steel Authority Of India Ltd T vs State Of Jharkhand &amp; Ors on 25 March, 2009 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C ) No. 3816 of 2007 Steel Authority of India Ltd. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.Petitioner Versus The State of Jharkhand &amp; Ors. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.Respondents. CORAM : HON&#8217;BLE MR.JUSTICE AJIT KUMAR SINHA For [&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":[8,18],"tags":[],"class_list":["post-52301","post","type-post","status-publish","format-standard","hentry","category-high-court","category-jharkhand-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Steel Authority Of India Ltd T vs State Of Jharkhand &amp; Ors on 25 March, 2009 - 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\/steel-authority-of-india-ltd-t-vs-state-of-jharkhand-ors-on-25-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Steel Authority Of India Ltd T vs State Of Jharkhand &amp; 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