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Assistant Director of Mines and Geology Vs. Deccan Cements Ltd. and an ...

Court : Supreme Court of India

Reported in : 2008(222)ELT321(SC); 2008(2)SCALE6; (2008)3SCC451; 2008[9]STR449; 2008AIRSCW1129; 2008(2)KCCR731

..... is to be noted that in the said case the validity of the cess and other taxes under the cess and other taxes on minerals (validation) act, 1992 (hereinafter referred to as the 'validation act') was under consideration. ..... district mining officer's case (supra) it was, inter-alia, observed as follows:.we do find considerable force in the aforesaid submission, as in our view, the interpretation we have already given to the validation act was the real intention of parliament and it never intended to confer a right of collection of cess. ..... in agreement with the conclusion arrived at by the patna high court, we hold the validation act to be valid, but such validated acts do not authorize any fresh levy or collection in respect of liabilities accrued prior to 4.4.1991, though it prohibits refund of the collection already made prior to that ..... , refer the matter to a larger bench to test the correctness of the conclusions that the levy was permissible by the validation act, but amounts which have not already been collected, cannot be collected. ..... supposing somebody has paid the taxes and in other words there has been collection of the ..... the states which were protected as a result of the declaration for otherwise on the conclusion that the impugned acts lacked legislative competence the result would have been that any tax collected would have become refundable as no state could retain the same because levy would be without the authority of law and contrary to article 265 of the constitution. .....

P. Kannadasan Etc, Etc. Vs. State of Tamil Nadu and Others [Overruled]

Court : Supreme Court of India

Reported in : 1996VIAD(SC)237; AIR1996SC2560; JT1996(7)SC16; 1996(5)SCALE596; (1996)5SCC670; [1996]Supp4SCR92

..... the appellants-writ petitioners are challenging the validity of the cess and other taxes on minerals (validation) act, 1992 (being act 16 of 1992) enacted by parliament. ..... - (1) this act may be called the cess and other taxes on minerals (validation) act,1992. ..... since refund was likely to have a serious impact on state revenues of the concerned state governments and having regard to the fact that it is extremely difficult to ensure that the levies collected are refunded to the large number of end users of minerals who have actually borne the burden of such levies, the cess and other taxes on minerals (validation) ordinance, 1992 (order 7 of 1992) was promulgated by the president on the 15th february, 1992, to validate collection of such levies by state governments up to the 4th day of april, 1991.2. ..... the parliament then came to their rescue and promulgated the cess and other taxes on minerals (validation) ordinance, 1992 on february 15, 1992. ..... - (1) the cess and other taxes on minerals (validation) ordinance, 1992 (order 7 of 1992) is hereby repealed. ..... sub-section (1) says that the provisions contained in the laws specified in the schedule to the act relating to cesses and other taxes on minerals, shall be and shall be deemed always to have been as valid as if the provisions contained therein had been enacted by parliament and that such provisions shall be deemed to have remained in force upto the 4th day of april, 1991. .....

R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

..... the validity of cess and other taxes on minerals (validation) act, 1992 was the subject matter of challenge before the supreme court in the case ..... binding judicial pronouncement between the parties cannot be made ineffective with the aid of any legislative power by enacting a provision which in substance overrules such judgment, particularly in a case like this where the validation act, 1992 has been enacted with the sole intent to nullify the judgment and orders passed by this court including the order dated 30th september, 1991 passed in the company's writ petition. ..... this writ petition seek to challenge the constitutional validity of the destructive insects and pests (amendment and validation) act, 1992 (hereinafter to be referred to as 'the validation act, 1992). ..... in the circumstances, the parliament amended act of 1914 by validating act of 1992 and inserted sub-section (3) to section 3 with retrospective effect from 27th ..... on the other hand, the counsel for the revenue submitted that the validation act, 1994 has been enacted by the parliament within its legislative competence and the said act does not suffer from any ..... act and the provisions of the said act, the state legislatures are denuded of their power to levy any tax on minerals ..... the decision in laghu udhyog bharati, the basis was the patent conflict between sections 65, 66, 68(1) and 71 of the finance act, 1994 as amended in 1997 on the one hand and rules 2(1)(d) (xii) and (xvii) of the service tax rules, 1994 on the other. .....

Satya Narayan Mishrilal Bediya Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2002(3)MPHT151; 2002(2)MPLJ613

..... faced, the parliament enacted cess and other taxes on mineral (validation) act, 1992 (act no. ..... in the impugned judgment the high court has held :-- (a) the parliament has not enacted the entire cess act of 1880 but has merely re-enacted the provisions contained therein which relate to cess and other taxes on minerals. ..... (k) considering the background, facts and having regard to the purpose for which the law was passed and the objective sought to be achieved it cannot be said that the validation act was discriminatory merely because different rates of cess on royalty were prescribed for different states. ..... (supra), that section 2(1) of the validation act having used the expression 'upto 4-4-91'; it unequivocably indicates that what is validated is the process of levy and collection made upto that date and no further. ..... march of events, earlier justified by a supreme court judgment, could not be ignored by the parliament and, therefore, taking into account the reality of the situation, the parliament was left with no option but to validate the levy of cess on royalty till 4th april, 1991, the date of the supreme court judgment in orissa cement the law ceases to have any effect after the date which makes it clear that the legislation was not ..... the dominant objective of the act was to validate the levies already made, and not to legislate on the subject by naming a law imposing cess on royalty. .....

Akheraj Lunia, Mine Owner and Etc. Vs. Union of India (Uoi), Through S ...

Court : Chhattisgarh

Reported in : AIR2006Chh72

..... the supreme court in more than one places in the judgment in the case of tata iron and steel company has opined that the cess and other taxes on minerals (validation) act, 1992 (validation act no. ..... in other words, according to the hon'ble supreme court, after 4-4-1991, the provisions of the validation act could not be pressed into service after 4-4-1991 to collect even collectable tax due with regard to a period which is anterior to 4-4-1991. ..... 16 of 1992) (hereinafter referred to as 'the validation act') has not enacted any provision enabling the state to collect collectable cess for a period prior to 4-4-1991, after 4-4-1991. ..... of taxa iron and steel company, even assuming that the/petitioners had voluntarily paid cess (that assertion of the state was seriously disputed by the petitioners) in pursuance of the demands raised by the state authority, as stated by the learned senior counsel for the department, that circumstance would never be a justification for the state not to refund the cess so collected for the simple reason that in whatever mode, voluntarily or involuntarily the taxes are collected .....

Tata Iron and Steel Co. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Patna

..... in all the write petitions the petitioners have challenged the constitutional validity of the cess and other taxes on minerals (validation) act, 1992, which replaced the cess and other taxes on minerals (validation) ordinance, 1992, the ordinance was published in the gazette of india (extraordinary) on february 15, 1992, whereas the act was assented to by the president of india on 4th april, 1992, and published in the gazette on the same day.the petitioners have also impugned the demands made for payment of cess under the said ordinance and the act. ..... the said bill received the assent of the president on april 4, 1992, and was published in the gazette of india (extra ordinary) on april 4, 1992 as the cess and other taxes on minerals (validation) act, 1992. ..... (1) this act may be called the cess and other taxes on minerals (validation) act, 1992. ..... it would be useful at this stage to notice the provisions of cess and other taxes on minerals (validation) act 1992. ..... 1280 of 1992 submitted that the validating act purports to validate the imposition and collection of cess and certain other taxes on minerals under certain state laws. .....

Bharat Coking Coal, Limited Vs. State of Bihar and ors.

Court : Patna

..... thereafter the parliament intervened and enacted the cess and other taxes of minerals (validation) act, 1992, validating the imposition and collection of the cess and certain other taxes on minerals under the states, laws. ..... it is not this reason that the preamble to the act says that it is an act 'to validate the imposition and collection of cesses and certain other taxes on minerals under certain state laws'. ..... the supreme court while upholding the validity of the validation act declared that no distinction can be drawn between the person who has paid the cess and the person who has not paid it because the act indicates the intention to validate imposition as well as collection. ..... relevant extracts from the judgment of the supreme court are re-produced below:the third contention which has been urged by every counsel appearing for appellants-petitioners with great vehemence is this: the impugned act is designed to and provides only for validating the taxes and cesses already recovered under the relevant proviosions of the enactment mentioned in the schedule. ..... once there is a valid levy not only the tax already collected need not be refunded but the taxes and cesses which have not already been collected can also be collected. ..... the impugned act does not, however, empower or authorise the parliament or its agencies to recover taxes and cesses which are payable under the said provisions but have not been recovered on or before 4th day of april 1991. .....

Govranga Lal Chatterjee Vs. State of Bihar and ors.

Court : Patna

..... the constitutional validity of the cess and other taxes on minerals (validation) act, 1992 has been challenged by the petitioner in this ..... the apex court has held that cess and other taxes on minerals (validation) act is valid, rejecting the submissions made by the appellants that by virtue of the impugned enactment the legislature has tried to annul the judgment of the supreme ..... 'to validate the imposition and collection of cesses and certair other taxes on minerals under certain state laws ..... observed as under:-there is no levy and there is no machinery to realise the levy after ..... refunded but the taxes and cesses which have not already been collected can also be collected.repelling the argument that inasmuch as the provisions validated under the impugned act not only pertain to levy but also to collection and recovery and because all those provisions cease to have effect on and with the 4th day of april, 1991, it must be held that there is no machinery in existence after april 4, 1991, for realising and collecting the uncollected unrealised taxes cesses, their lordships .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... states not having the competence to make the said levies, the union had to step in and promulgated the cess and other taxes on mineral (validation) ordinance, 1992 on 15.02.1992 and thereafter replaced it by a parliamentary enactment called the cess and other taxes on minerals (validation) act, 1992 with effect from ..... the appellants therein had challenged the validity of the cess and other taxes on minerals (validation) act, 1992 ( validation act for short) ..... 04.04.1991. that the validation act fictionally held that the parliament had in fact imposed the cess and other taxes on minerals by keeping those provisions of state act, which had ..... 1991. (2) notwithstanding any judgment, decree or order of any court, all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued and cesses or other taxes on minerals realised under any such laws shall be deemed to have been validly taken, done, made, issued or realised, as the case may be, as if this section had been in force at all material times when such actions were taken, things ..... thereunder.-. (1) the laws specified in the schedule to this act shall be, and shall be deemed always to have been, as valid as if the provisions contained therein relating to cesses or other taxes on minerals had been enacted by parliament and such provisions shall be deemed to have remained in force up ..... the act was enforced in order to validate the imposition and collection of cesses and certain other taxes .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... . on a different question as therein thecourt laid emphasis that cess and other taxes on minerals (validation) act,1992 in so far as imposition and collection of cess on minerals extractedupto 4-4-1991 on which date the supreme court delivered its judgment inorissa cement case (supra) was valid as thereby the parliament by legalfiction injected legislative competence unto the laws enacted ..... a representative body ofthe persons engaged in the activity of brick manufacturing and owningbrickfields as also one of the brickfield owners, have joined in filing awrit petition before this court wherein the constitutional validity of thevery same provisions as contained in the cess act, 1880, the west bengalprimary education act, 1973 and the west bengal rural employment andproduction act, 1976 ( both as amended by the bengal taxation lawsamendment act, 1992) has been put in issue, as has been subjected tochallenge by the ..... . it was held that the validation act did not confer any rightto make levy and collection of tax and minerals which was collectable after4-4- ..... a three-judge bench of this court in relation to a similar levy rejected acontention that the rajasthan act provided for imposition of cess not onlywith reference to royalty but also on dead rent and, thus, it is possibleto read that the state intended to impose the tax by reference to theamount of dead rent (even if it is valid insofar as it purported to makeroyalty the basis of the tax).minor mineral matters:the state of u.p .....