SHETHIA MINING AND MANUFACTURING CORPORATION LTD Vs. COMMERCIAL TAX OFFICER CENTRAL SECTION
LAWS(CAL)-1976-2-11
HIGH COURT OF CALCUTTA
Decided on February 16,1976

SHETHIA MINING AND MANUFACTURING CORPORATION LTD. Appellant
VERSUS
COMMERCIAL TAX OFFICER, CENTRAL SECTION Respondents


Cited Judgements :-

WESTERN COAL FIELDS LTD VS. SALES TAX OFFICER SAMBALPUR III CIRCLE [LAWS(ORI)-1977-4-5] [REFERRED TO]
LAKME LEVER LIMITED VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(ST)-1998-2-2] [REFERRED TO]


JUDGEMENT

Sabyasachi Mukharji, J. - (1.)The petitioner in this application under Article 226 of the Constitution is Messrs. Shethia Mining and Manufacturing Corporation Limited. It is a company incorporated under the Indian Companies Act. The petitioner was the owner of several coal mines. In this application the petitioner is challenging an order of assessment dated 16th January, 1974, under Section 9(2) of the Central Sales Tax Act, 1956, read with Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941.
(2.)The period relevant for the said assessment was 1st April, 1972, to 30th January, 1973.
(3.)It is indisputable in this case that the petitioner had carried on business during the relevant period under assessment. On 30th January, 1973, the Coal Mines (Taking Over of Management) Ordinance was issued taking over the management of coal mines with effect from 31st March, 1973. Thereafter on 31st March, 1973, the Coal Mines (Taking Over of Management) Act, 1973, came into effect. Sub-section (1) of Section 3 of the said Act provides that on and from the appointed day, the management of all coal mines shall vest in the Central Government. Mine has been defined under the said Act as follows :
2. Definitions.-.... (g) 'mine' means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on and includes- (i) all borings and bore-holes ; (ii) all shafts, whether in the course of being sunk or not; (iii) all levels and inclined planes in the course of being driven ; (iv) all open cast-workings ; (v) all conveyors or aerial ropeways provided for the bringing into or removal from a mine of minerals or other articles or for the removal of refuse therefrom; (vi) all lands, buildings, works, adits, levels, planes, machinery and equipments, instruments, stores, vehicles, railways, tramways and sidings in, or adjacent to, a mine and used for the purposes of the mine ; (vii) all Workshops (including buildings, machinery, instruments, stores, equipments of such workshops and the lands on which such workshops stand) in, or adjacent to, a mine and used substantially for the purposes of the mine or a number of mines under the same management; (viii) all coal in-stock or in transit belonging to the owner of the mine and all coal under production in a mine; (ix) all power stations in a mine or operated primarily for supplying electricity for the purpose of working the mine or a number of mines under the same management; (x) all lands, buildings and equipments, belonging to the owner of the mine and in, adjacent to, or situated on, the surface of the mine where the washing of coal obtained from the mine or manufacture, therefrom, of coke is carried on ; (xi) all lands and buildings [other than those referred to in Sub-clause (x)] wherever situated and solely used for the location of the management, sale or liaison offices, or for the residence of officers and staff, of the mine ; (xii) all other assets, movable and immovable, belonging to the owner of a mine, wherever situated including cash balances, reserve funds and investments in so far as they relate to the mine and also any money lawfully due to him in relation to the mine in respect of any period prior to the appointed day.

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