Supreme Court · 1991 INSC 90 · Decided 4 April 1991

Orissa Cement LTD and ORS. ETC. Etc v. State of Orissa and ORS. ETC. ETC.

Court
Supreme Court of India
Citation
1991 INSC 90 · [1991] 2 S.C.R. 105
Case number
CIVIL APPEAL No. 4353/1983
Decided
4 April 1991
Bench
S. RANGANATHAN, N.M. KASLIWAL, S.C. AGRAWAL (3-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Constitution Article 277

Headnote

Orissa Cess Act, 1962: Sections 5-7-Constitutional validity of. Orissa Cess Rules, 1963: Rule 6A. Bengal Cess Act (Act IX of 1880) (As applicable to State of Bihar): Sections 4, 5, 6 and 9-Constitutional validity of. Madhya Pradesh Upkar Adhiniyam, 1981: Part IV-Section 11- Constitutional validity IV-Section A B c 9-Constitutional validity of. D Madhya Pradesh Mineral Areas Development Cess Rules, 1982: Rule 3 and JO. Land Cess-Levy of cess based on royalty derived from mining lands-Nature, c~aracter and validity of-State Legislatures-Legisla- tive competence of-Whether denuded by

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