Supreme Court · 1995 INSC 286 · Decided 21 April 1995

State of Orissa and ORS. v. Mahanadi Coalfields LTD. and ORS.

Court
Supreme Court of India
Citation
1995 INSC 286 · [1995] 3 S.C.R. 639
Case number
CIVIL APPEAL No. 330/1995
Decided
21 April 1995
Bench
A.M. AHMADI, S.P. BHARUCHA, K.S. PARIPOORNAN (3-judge bench)
Outcome
Disposed off
Case type
Civil

Headnote

"'!"' I Orissa Rural Employment, Education and Production Act, 1992. Section 3(2)(cf-Levy of tax on-Coal bearing lands-Beyond the com- c petence of the State legislature-Struck down-<:onstitution of India-Seventh Schedule-List II-Entries 23, 32, 50. Mines and Minerals (Regulation for all kinds D of taxation-State Legislature deprived of the power to impose tax. &middot;&middot;""! The respondents assailed the validity of the Orissa Rural Employ- ment, Education and Production Act, 1992 before the High Court. The main controversy in the cases was regarding

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