Supreme Court · 2001 INSC 324 · Decided 31 July 2001
District Mining Officer and ORS. v. Tata Iron and Steel CO. and ANR.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 324 · [2001] SUPP. 1 S.C.R. 147
- Case number
- CIVIL APPEAL No. 4803/2001
- Decided
- 31 July 2001
- Bench
- G.B. PATTANAIK, S.N. PHUKAN, B.N. AGRAWAL (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265, 14
Headnote
B Cess and Other Taxes on Minerals (Validation) Act, 1992: Sections 2(1), 2(2) and 2(3)-Nature and scope of-Held, validated only levy and collection of cess and other taxes imposed under the invalid C state laws-But did not confer any right on state to levy, demand or collect fresh cess provisions of Article 265 as it would amount to imposing a tax without any authority of law-Duration of Validation Act being only for a specified period and there being no saving clause, it is in the nature of D temporary statute-Section 2(3) only provides a limited saving clause for
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