TMI Blog2020 (2) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... t as they have been doing in the past. The said deposit would be subject to the outcome of the Civil Appeals by the Hon'ble Supreme Court. In the event, if the Writ Petitions/ Civil Appeals are decided in favour of the Petitioner/Company, the said amount shall be refunded or adjusted with the other heads payable to the State Government or as may be directed by the Hon'ble Supreme Court while deciding the Civil Appeal. Petition disposed off. - Writ Petition (T) No. 1 of 2020. - - - Dated:- 26-2-2020 - P. SAM KOSHY J. Ashish Shrivastava for the petitioner. Ms. Sunita Jain , Government Advocate, for the respondents. ORDER The challenge in the present writ petition is to the notification dated 04.09.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Civil Appeals No. 4056-4064 of 1999 (Mineral Area Development Authority v. Steel Authority of India Ltd. Ors.). 5. The said Civil Appeals have since been referred to a larger Bench with following questions of law to be decided by the Larger Bench which are as follows:- 1. Whether 'royalty' determined under Section 9/15(3) of the Mines and Minerals (Regulation Development Act, 1957 (Act 67 of 1957, as amended) is in the nature of tax? 2. Can the State Legislature while levying a tax on land under Entry 49 List II of the Seventh Schedule of the Constitution adopt a measure of tax based on the value of the produce of land? If yes, then would the Constitutional position be any different insofar as the tax on land is im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ament by law relating to mineral development in Entry 50, List II refers to the subject matter in Entry 54, List I of the Seventh Schedule to the Constitution? 9. Whether Entry 50, List II read with Entry 54, List I of the Seventh Schedule of the Constitution constitute an exception to the general scheme of Entries relating to taxation being distinct from other Entries in all the three Lists of the Seventh Schedule to the Constitution as enunciated in M.P.V. Sundararamier Co. v. State of Andhra Pradesh Anr., (1958) 1 SCR 1422 at 1481 (bottom)? 10. Whether in view of the declaration under Section 2 of the Mines and Minerals (Development Regulation) Act, 1957 made in terms of Entry 54 of List I of the Seventh Schedule to the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is involved in the writ petition. It is also not in dispute that various others mattes arising from different States are also pending in the Supreme Court involving identical challenges namely constitutional validity of Acts enacted by the respective States alike the impugned Adhiniyam. One such pending case in Supreme Court as stated above is Civil Appeal No. 4056- 4064/1997(Mineral Areas Development Authority etc. Vs. M/s Steel Authority of India and Ors. 5. While admitting this petition, this Court has directed that recovery and deposit of cess amount made under the impugned Adhiniyam by the writ petitions would be subject to the final order of the writ petition. In other words, the petitioner by this impugned order is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned above, once the controversy is settled by the Supreme Court, then there remains nothing left for any Court in the country to decide any issue arising out of such controversy except to follow and implement the directions contained in the orders of Supreme Court in letter and spirit. 8. It is with these observation or/and direction, this petition along with other connected petition stand finally disposed of. 7. Given the fact that the Division Bench of this Court in somewhat similar set of facts where the Principle Act itself was under challenge had taken a decision by disposing of the writ petitions directing the petitioner therein to deposit the cess amount under protest to the State Govt. Subject to the final outcome of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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