Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Constitution of India |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Madhya Pradesh Municipal Corporation Act, 1956 (1 of 1956) |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Issue for consideration: Whether the High Court was justifi ed in rejecting the challenge raised by the owner of coal mining colliery in Madhya Pradesh as regards the levy of terminal tax within the limits of the Municipal Council. Constitution of India – Art. 244(1), 243-X, 243-ZC, Fifth Schedule Paragraph 5 – Law applicable to Schedule Area – Terminal tax – Levy of, within the limits of the Municipal Council – Challenge to, by the owner of coal mining colliery in Madhya Pradesh – Rejected by the High Court on the ground that the land from where the owner carried out its coal mining operations fell within the limits of the Municipal Council which had power to levy the terminal tax; and that no exceptions notifi ed to the power of the Municipal Council under the Constitution – Correctness: Held: Paragraph 5(1) of the Fifth Schedule enables the Governor to direct either that a parliamentary or state law shall not apply to a Scheduled Area in the State or that it would apply subject to exceptions and modifi cations – Thus, unless a notifi cation has been issued by the Governor indicating that a parliamentary or State law shall have no application to the Scheduled Area; or the parliamentary or State legislation would apply subject to exceptions or modifi cations, there would be no hindrance in the application of the law to the State – Furthermore, the inapplicability of Art. 243X wherein the legislature of the State may authorise the Municipality to levy taxes, did not denude the State legislature to enact legislation for the State – No such notifi cation produced before the High Court nor this Court other than the notifi cation of 2003 specifying the Scheduled Areas – In view thereof, the conclusion of the High Court cannot be faulted – Madhya Pradesh Municipal Corporation Act 1956 – Madhya Pradesh Municipalities Act 1961 – Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits Rules 1996 – r. 2(c). [Paras 13 and 16] |
Judge | N/A |
Neutral Citation | 2023 INSC 865 |
Petitioner | South Eastern Coalfields Ltd |
Respondent | State Of Madhya Pradesh & Ors |
SCR | [2023] 12 S.C.R. 767 |
Judgement Date | 2023-09-21 |
Case Number | 84-85 |
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