Arijit Pasayat, J. - (1.) During the hearing of these appeals reliance was placed by the respondents in C.A. No.5481/2002 on a decision of this Court in District Mining Officer and Ors. vs. Tata Iron and Steel Co. and Anr. (2001) 7 SCC 358 Appellant in the said appeal placed reliance on Somaiya Organics (India) Ltd. and Anr. vs. State of U.P. and Anr. (2001) 5 SCC 519
(2.) High Court in the order impugned relied on District Mining Officers case (supra) to hold that though levy upto 4.4.1991 was permissible, no collection of cess could be made.
(3.) In District Mining Officers case (supra) it was, inter-alia, observed as follows : ".......We do find considerable force in the aforesaid submission, as in our view, the interpretation we have already given to the Validation Act was the real intention of Parliament and it never intended to confer a right of collection of cess. In agreement with the conclusion arrived at by the Patna High Court, we hold the Validation Act to be valid, but such validated Acts do not authorize any fresh levy or collection in respect of liabilities accrued prior to 4.4.1991, though it prohibits refund of the collection already made prior to that date." ;