SOUTH EASTERN COALFIELDS LIMITED ETC. ETC. versus CENTURY TEXTILES AND INDUSTRY LTD. AND ORS

Collection of cess under Madhya Pradesh Karadhan Adhiniyam, 1982 subsequent to the judgment of Madhya Pradesh High Court in Hiralal v. State of M.P. [1986) MPLJ 514 is invalid. Refund is only available for amounts collected after that judgment, and subject to interim directions or undertakings regarding interest.

Parties: Appellant: South Eastern Coalfields Limited; Respondent: Century Textiles and Industry Ltd.; Respondent: State Government of Madhya Pradesh
Jurisdiction: India
Judgment Date: 04 April 1991
Procedural Posture: Civil Appeal / Final Disposition
Outcome: Appeals disposed of
Legal Topics: Legislative Competence, Refund of Cess, Mineral Areas Development

Constitutional Law Taxation Law Legislative Competence Refund of Cess Mineral Areas Development

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Full judgment text Legal principles 3 Authorities cited 6 Party arguments 2

Parties

South Eastern Coalfields Limited

Appellant

Century Textiles and Industry Ltd.

Respondent

State Government of Madhya Pradesh

Respondent

Procedural Posture

Civil Appeal / Final Disposition

Legal Issues

1 Competency of State Legislature to impose cess on mineral areas
2 Entitlement to refund of cess collected under invalid law

Ratio Decidendi

Court Disposition

Appeals disposed of

Orders

Refund only for cess collected after date of Madhya Pradesh High Court judgment in Hirala v. State of M.P. [1986) MPLJ 514
Interest payable only where specific interim directions or undertakings exist