Supreme Court of India

South Eastern Coalfields Ltd v. State of Madhya Pradesh & Ors

Neutral citation
Reported as [2023] 12 S.C.R. 767
Bench Dr. Dhananjaya Y Chandrachud, J. B. Pardiwala and Manoj Misra JJ.
Decided 21 September 2023

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.

What the Court ordered

For the above reasons, we are of the view that only two issue s which have been raised in the course of the present appeals are lacking in substance.

Judgment, page 8

From the headnote

Issue for consideration: Whether the High Court was justifi ed in rejecting the challenge raised by the owner of coal mining colliery in Madhya Pradesh as regards the levy of terminal tax within t he limits of the Municipal Council. Constitution of India – Art. 244(1), 243-X, 243-ZC, Fifth Schedule Paragraph 5 – Law applicable to Schedule Area – Terminal tax – Levy of, within the limits of the Municipal Council – Challenge to, by the owner of coal mining colliery in Madhya Pradesh – Rejected by the High Court on the ground that the l and from where the owner carried out its coal mining

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