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TMI Blog1991 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondents takes notice. These petitions are heard and disposed of along with the connected appeals which have been heard today. CIVIL APPEALS Nos. 4287-4329/88, 6114/90, 4310-16/88, 2968/91, 2222-23/91,.../91, WRIT PETITIONS Nos. 112 AND 413 OF 1988 3. All these matters concern the question of the validity of the provisions of Section 3 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No. 6 of 1985) - hereinafter referred to as 'the Act' - by which the State Legislature purported to levy a tax on every landholder on the annual value of the land held or used by him in so far as it concerns land containing minerals. 'Land', inter alia, has been defined to include land held or used for excavating, extracting, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ink it is necessary to set out in detail the facts and the various contentions urged before us which are practically a repetition of the contentions urged in the earlier decisions above referred to. We may only mention that the levy in the present case is practically on all fours with the levy in Orissa Cement case (supra). It is sufficient to say that there are no distinguishing features and we are not persuaded that the earlier decision requires reconsideration as urged by Sri Tarkunde. For the reasons set out in India Cement and Orissa Cement cases (supra), we are of the opinion that the State Legislature did not have the competence to legislate for the levy of a tax on mineral bearing lands based on the royalty derived from the land. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the rest of the statute was invalid : Vide Corpus Jurist Secundum, Vol. 82, p. 156; Sutherland on Statutory Construction, Vol. 2, pp. 176-177. 2. If the valid and invalid provisions are so inextricably mixed up that they cannot be separated from one another, then the invalidity of a portion must result in the invalidity of the Act in its entirety. On the other hand, if they are so distinct and separate that after striking out what is invalid, what remains is in itself a complete code independent of the rest, then it will be upheld notwithstanding that the rest has become unenforceable. Vide Constitutional Limitations, Vol. 1 at pp. 360-361; Crawford on Statutory Construction, pp. 217-218. 3. Even when the provisions which are valid ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eamble to it. Vide Sutherland on Statutory Construction, Vol. 2, pp. 177-178. 7. We have considered this contention of the learned Counsel for the State Government. The argument is very plausible and attractive. We are, however, of the opinion that it is not possible to sever the valid and invalid portions of the legislation before us in the manner suggested by the learned Counsel. In the first place, as pointed out earlier dead rent has been defined as the minimum guaranteed amount of royalty payable to the Government . In other words, the dead rent also is royalty so far as the present Act is concerned and the levy by reference to the dead rent so defined suffers from the same vice as the levy by reference to royalty alone. Secondly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared to be unconstitutional only with effect from the date of the first judgment which declares the legislation to be invalid and not earlier. In the present case, since the High Court has upheld the levy and the levy is being declared unconstitutional only by this order, we direct that our declaration will take effect only from the date of this judgment. In other words, any tax collected under the statute so far need not be refunded by the State Government and if any amount of tax remains to be paid in respect of earlier periods, it will have to be paid by the assessee. However, as and from the date of this judgment, the impugned tax imposed by the Act in question will not be enforceable. 9. The appeals and writ petitions are disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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