Supreme Court of India

District Mining Officer and Ors. v. Tata Iron and Steel Co. and Anr.

Neutral citation

Reported as [2001] SUPP. 1 S.C.R. 147

Bench G.B. Pattanaik, S.N. Phukan and B.N. Agrawal JJ.

Decided 31 July 2001

Status Overruled

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that relevant provisions of the State laws which were validated under the Validation Act and were alive till 4.4.1991 having expired on that date there is no authority of law under which the State would raise any demand or make any collection of cess and tax on minerals D under the expired provisions of the State laws.

Judgment, page 38

From the headnote

Cess and Other Taxes on Minerals (Validation) Act, 1992: Sections 2(1), 2(2) and 2(3)-Nature and scope of-Held, validated only levy and collection of cess and other taxes imposed under the invalid state laws-But did not confer any right on state to levy, demand or collect fresh cess collectable upto 4.4.1991-Recovery of dues even after 4.4.1991 would contravene provisions of Article 265 as it would amount to imposing a tax without any authority of law-Duration of Validation Act being only for a specified period and there being no saving clause, it is in the nature of temporary statute-Section

Authorities it was built on

1957 Hansraj Moolji v. The State of Bombay cited by 2

Where later benches applied it

2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors. relied on
2013 Thalappalam Ser. Coop. Bank Ltd. and Ors. v. State of Kerala and Ors. relied on
2012 V.K. Naswa v. Home Secretary, U.O.I. and Ors. relied on
2013 Prabhudas Damodar Kotecha & Ors. v. Manhabala Jeram Damodar & Anr. referred to
2011 C. Venkatachalam v. Ajitkumar C. Shah and Others referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. overruled

Of those, 3 relied on · 2 referred to · 1 overruled

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