Madras High Court
M/S.Chettinad Cement ... vs State Of Tamil Nadu on 8 December, 2021
W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.12.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
and
W.M.P.Nos.24663, 24664, 24725, 24726, 25799, 25801, 25803 & 25805 of
2016, 2195 & 2196 of 2018
W.P.No.28589 of 2016
M/s.Chettinad Cement Corporation Limited,
Rani Seethai Hall Buildings,
No.603, Anna Salai,
Chennai - 600002,
Tamil Nadu. ... Petitioner
Vs
1. State of Tamil Nadu,
Rep by the Secretary to Government,
Industries Department,
Fort St.George, Secretariat,
Chennai - 600 009.
2. Commissioner of Geology and Mines,
Thiru.Vi.Ka.Industrial Estate, Guindy,
Chennai - 600 032.
3. District Collector,
Office of the District Collector,
Collectorate,
Ariyalur.
1/10
https://www.mhc.tn.gov.in/judis
W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
4. The Union of India,
Ministry of Mines,
Through Secretary Ministry of Mines
Shastry Bhavan,
New Delhi - 110 001. ...Respondents
PRAYER : Writ Petitions filed Under Article 226 of the Constitution of
India, to issue a writ of Certiorari, calling for the records of the third
respondent comprised in the demand notice issued by the 3rd respondent
dated 30.06.2016 bearing Rc.No.25/G&M/2016 and quash the same as
arbitrary and illegal in view of the retrospective demand without authority of
law.
For Petitioner :Mr.T.Balaji
(In all Writ Petitions)
For Respondents :Mr.B.Vijay,
For R1 to R3.
Mr.Veeramani,
CGSC, For R4.
(In all Writ Petitions)
COMMONORDER
The demand notice issued by the third respondent in proceedings dated
29.06.2016 & 30.06.2016 respectively, are under challenge in all these Writ
Petitions.
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W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
2. The issues involved in all these writ petitions are similar and thus,
common order is passed.
3. The demand notice was issued asking the petitioners to remit the
National Mineral Exploration Trust Fund under the head of account
mentioned in the demand notice with effect from 12.01.2015 and to produce
the original remitted challans enabling the respondents to send a consolidated
monthly collection statement to the Government of India.
4. The issue in short raised is that whether the National Mineral
Explorations Trust Fund can be collected from 12.01.2015 or from the date of
notification issued by the Government of India invoking Section 9(C) of
Mines and Minerals (Development and Regulation) Act, 1956 (in short 'Act').
5. The learned counsel for the petitioner made a submission that the
issues raised in this regard is no more res integra and the Hon'ble High Court
of Chhattisgarh in the case of Jindal Steel & Power Limited and others Vs
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W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
State of Chhattisgarh and others, in W.P.C.No.1504 of 2016, has stated
that the contribution towards National Minerals Exploration Trust, shall be
payable with effect from 14.08.2015 i.e., from the date of publication of the
Trust Rules, which was constituted as National Mineral Exploration Trust
(14.08.2015).
6. Relying on the said judgment, the learned counsel for the petitioner
made a submission that the demand notices are liable to be set aside and the
petitioner is liable to pay the Trust fund only with effect from the date of
notification i.e., (14.08.2015).
7. The learned Additional Government Pleader appearing on behalf of
the respondents 1 to 3 disputed the said contention by stating that the Hon'ble
Rajasthan High Court held that the Act provides Revision and the petitioner is
bound to approach the Revisional Authority for the purpose of adjudication of
issues on merits. Thus, the Hon'ble Rajasthan High Court has not decided the
issue whether the contribution must be collected from the date of amendment
to the Act or from the date of notification issued by the Government of India.
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W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
8. In view of contra judgments, this Court considered the provisions of
the Act for the purpose of understanding the scope of Section 9(C) of the Act
denotes National Minerals Exploration Trust Sub Section (1) which
contemplates “ the Central Government shall, by notification, established a
Trust, as a non profitable organization to be called as National Mineral
Exploration Trust”. The language attracted in sub-section (1) is unambiguous
and the trust will come into existence only on notification by the Central
Government. The legislatures that even to enact that the trust must be
constituted only by way of notification by the Central Government. Thus, it
was not constituted directly under the provisions of Section 9(C) of the Act.
But the Central Government shall, by notification, can establish a Trust. Thus,
only after issuance of notification, the Trust stands established and not before
that. Furthermore, the Central Government has no option as the provision
states that the Central Government shall, by notification, can establish a trust.
9. Under these circumstances, the Central Government issued a
notification admittedly on 14.08.2015 and framed rules and accordingly,
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W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
National Mineral Exploration Trust was established. Therefore, the date of
establishment would be the criteria for the purpose of collection of fund for
the Trust in respect of non-existing Trust funds cannot be collected prior to
14.08.2015. Admittedly, the Trust was in existence and Section 9(C) of the
Act contemplates that the Trust stands established only after issuance of
notification by the Central Government. This being the scope of amendment
and the date on which the Trust is established, the Authorities competent are
empowered to collect fund from the petitioner, with effect from the date of
notification as well as the Rules i.e., 14.08.2015.
10. As far as the issue relating to quantification of the amount to be
paid is concerned, the authorities competent are empowered to quantify the
amount to be paid with effect from 14.08.2015 onwards. In the event of any
grievance in respect of calculation or otherwise, it is for the individual
petitioner to approach the Revisional Authority under the provisions of the
Act for adjudication of issues on merits.
11. In view of the fact that the interpretation of the provisions of the Act
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W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
as well as the date of notification is considered by this Court in these writ
petitions, rest of the issues are to be adjudicated on merits based on the
documents and evidences before the competent authority and aggrieved
persons can approach the Revisional Authority.
12. This being the factum established, this Court is of the opinion that
the National Mineral Exploration Trust was established by way of notification
by the Central Government with effect from 14.08.2015 and the Rules were
also published on that date. Thus, the petitioners are liable to pay their
respective contribution to the National Mineral Exploration Trust Fund with
effect from 14.08.2015 onwards. The respondents are directed to recalculate
the dues to be paid by the petitioner and issue a fresh demand notice enabling
the petitioner to settle the amount. On receipt of the demand notices, the
petitioner is directed to settle the amount as specified in the demand notice
and the period to be stipulated in the demand notice by the competent
Authorities.
13. Accordingly, the impugned notices issued by the respondents in
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W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
proceedings Nos.Rc.No.25/G&M/2016, Rc.No.404/Mines/2016-19,
Rc.No.886/2015, dated 29.06.2016 & 30.06.2016 respectively, are quashed
and the matters are remitted back to the Authorities for issuing a fresh
demand notice which is to be issued by stating that the petitioner is liable to
pay the contribution with effect from 14.08.2015 onwards. The said exercise
is directed to be done by the respondents within a period of four weeks from
the date of receipt of a copy of this order.
14. Accordingly, these Writ Petitions stand disposed of. No costs.
Consequently, connected miscellaneous petitions are closed.
08.12.2021
Internet:Yes
Index : Yes
kmm
https://www.mhc.tn.gov.in/judis
W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
To
1. The Secretary to Government,
State of Tamil Nadu,
Industries Department,
Fort St.George, Secretariat,
Chennai - 600 009.
2. Commissioner of Geology and Mines,
Thiru.Vi.Ka.Industrial Estate, Guindy,
Chennai - 600 032.
3. District Collector,
Office of the District Collector,
Collectorate,
Ariyalur.
4. The Union of India,
Ministry of Mines,
Through Secretary Ministry of Mines
Shastry Bhavan,
New Delhi - 110 001.
https://www.mhc.tn.gov.in/judis
W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
S.M.SUBRAMANIAM, J.
kmm
W.P.Nos.28589, 28654 & 29799 to 29802 of 2016
08.12.2021
https://www.mhc.tn.gov.in/judis
