- (1.) Leave granted.
(2.) Delay condoned.
(3.) Though the respondent has been served, none appears for the respondent. The respondent filed writ petition questioning the competence of the government to levy cess on mining lease. The learned Single Judge by his judgment dated 1/10/1986 allowed the writ petition. The government amended the District Boards Act, 1955 by Amendment Act 8 of 1989 empowering the State to levy land revenue or royalty/seigniorage fee. The respondent again filed Writ Petition no. 1 of 1987 questioning the legislative competence following the judgment of this court in India Cement Ltd. v. State of T. N. By judgment and order dated 21/12/1989, the High court held that the amendment was ultra vires the power of the State Legislature. Again the legislature amended the Act empowering the levy and collection of the cess on the same grounds, while appeal was filed in this court. The respondent filed another writ petition which was allowed by the High court on 21/12/1990. Thus, this appeal by special leave.;