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2009 (8) TMI 1291

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..... the order passed by the learned appellate authority has been upheld. Common issues of facts and law are involved in these appeals and are, therefore, being disposed of by a common judgment. 2. We take up L.P.A. No. 793 of 2002, first and the facts shall be drawn from C.W.J.C. No. 1254 of 2002 giving rise to the present appeal, except by specific reference to any other proceeding. A brief statement of facts essential for disposal of the appeal may be indicated. The petitioner had taken a lease for a period of ten years for the period 1992 and December 2002 under the Bihar Minor Mineral Concession Rules, 1972 (hereinafter referred to as 'BMMC Rules'). The period of lease had expired in December 2002 and has not been renewed. The leas .....

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..... mentioned in Sl. No. 1 and 2 the identified areas of the two categories of the said minerals, shall be notified separately, as per Rules, and 3. This order will come into force from 1st April, 2001. 4. This was followed by demand notice dated 6.9.2001 as per the revised rates raising demand of Rs. 28,80,079/-, for the period 1.4.2001, to July, 2001. The appellant deposited a sum of Rs. 11 lacs against the demand. This was followed by demand notice dated 29.11.2001, covering the period 1.7.2001 to October 2001, raising a demand of Rs. 16,75,353/-, against which the appellant deposited a sum of Rs. 8.5 lacs. The appellant was served with a third demand notice for the remainder of the year. Copies of the demand notices have not been produced .....

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..... appellant relied upon a judgment of the Supreme Court in the case of K. Manikchand and Ors. v. Elias Saleh Mohammed Sait and Ors. reported in AIR 1969 SC 751. In his submission, the Government notification dated 26.12.2001 (Annexure-4) can only be prospectively applied. 8. Learned Counsel for the respondents has supported the impugned action of the Government. 9. We have heard the learned Counsel for the parties, and considered the materials available on record. The appellant does not challenge the validity of the notification dated 24.3.2001 (Annexure-2), and submits that its retrospective application is ultravires. In other words, the appellants are willing to pay Rs. 100/- per cubic meter w.e.f. 26.12.2001 (Annexure-4), even though the r .....

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..... nt on the authorities to notify the areas up to 1.4.2001, so that the lessees were in a position to pass on the liability to the next. It is a possible situation that the Committee may have recommended that Pandai river basin may not be covered by notification, and the lessees may not have been required to pay royalty at the higher rate and there would not have been necessity to pass on the liability. Therefore, there would have been no occasion to realize the royalty at the higher rates until the State Government notified Pandai river basin on 26.12.2001. We are, therefore, of the view that realization of the royalty at a higher rate is not permissible from a date prior to 26.12.2001 (Annexure-4). 12. Learned Counsel for the appellant has .....

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..... at the higher rate w.e.f. 26.12.2001. L.P.A. No. 793 of 2002 is accordingly allowed. 14. We now take up L.P.A. No. 893 of 2002. The appellant is also a lessee of the adjoining area on the same terms and conditions. The points for consideration in this appeal are identical to the aforesaid appeal. In that view of the matter, the order of the learned appellate authority is hereby set aside in so far as the present appeal is concerned. The order of the learned Single Judge in C.W.J.C. No. 2072 of 2002, is accordingly modified. 15. In the result, L.P.A. No. 793 of 2002, and L.P.A. No. 893 of 2002, are hereby allowed. The order dated 16.1.2002 (Annexure-8), passed by the learned appellate authority is hereby set aside to the extent indicated he .....

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