- (1.) O R D E R SPECIAL LEAVE PETITION (C) No. 1480 OF 1990 Leave granted. Counsel for the respondents takes notice. This appeal is disposed of along with connected appeals which have been heard today. WRIT PETITIONS Nos. 112 AND 413 OF 1988
(2.) In the writ petitions rule nisi has already been issued. Counsel for the respondents takes notice. These petitions are heard and disposed of along with the connected appeals which have been heard today. CIVIL APPEALS Nos. 4287-4329/ 88, 6114/ 90,4310-16/88,2968/91,2222-23/91........ ./ 91, WRIT PETITIONS Nos. 11 2 AND 413 OF 1988
(3.) All these matters concern the question of the validity of the provisions of Section 3 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No. 6 of 1985) - hereinafter referred to as 'the Act' - by which the State Legislature purported to levy a tax on every landholder on the annual value of the land held or used by him in so far as it concerns land containing minerals. 'Land', inter alia, has been defined to include "land held or used for excavating, extracting, removing or utilising any ore or mineral". The "annual value" of this category of land has been defined in Section 2(a) which, in so far as is relevant, read as follows: "Annual value" means, in the case of land held or used in a year - (i) for excavating, extracting, removing or utilising any ore or mineral, [and amount] equal to the amount of the annual dead rent or half of the amount of the royalty payable for the year with regard to such ore or mineral, whichever is higher." We may mention that subsequently this provision has been amended to make the annual value equal to four times of the annual dead rent twice the amount of the royalty payable, whichever is higher. Reference may also be made to the definition of the expression "dead rent" in Section 2(d) of the Act as follows: "dead rent" means the minimum guaranteed amount of royalty payable yearly by the lessee under the Mines and Minerals (Regulation and Development) Act, 1957 (Central Act 67 of 1957) and the rules made thereunder or under an agreement for a mining lease.";