ARORA, J. - (1.) THE petitioner, by this writ, has challenged the vires of the provisions of the Rajasthan Land Tax Act, 1985, so far as they relate to the lands held or used for excavating, extracting, removing or utilising ore or minerals in the State of Rajasthan and the amended provisions of Section 2 (a) (i) of the Rajasthan Land Tax Act, 1985.
(2.) THE petitioner has also challenged the demand of land tax made from the petitioner vide Annex. 3. It has also been prayed that it may be held that the petitioner is not liable to pay any tax for the mining lease held by him under the Raj. Land Tax Act and the Rules framed thereunder. The controversy raised in the present writ petition came up for consideration before the Supreme Court in the case of Federation of Mining Associations of Rajasthan vs. State of Rajasthan and Anr. (1 ). Hon'ble the Supreme Court while deciding these appeals, held that the enactment as it purports to levy a tax bearing the land is ultra vires to the Constitution. Hon'ble the Supreme Court, however, opined that the declaration of the invalidity of the levies should only be prospective and not retrospective. . The writ petition filed by the petitioner is allowed in terms of the judgment given by the Supreme Court in the Federation of Mining Association of Rajasthan vs. State of Rajasthan and Anr. 's case (supra ). The provisions of the Act are declared ultra vires but the declaration of the invalidity of the levies will operate only prospective and will take effect only w. e. f. 30. 08. 1991, the date of the judgment of the supreme Court. The fax collected from the petitioner under the Act upto 30. 08. 1991 need not be refunded by the State Govt. but if any amount of tax remained unpaid by the petitioner before that period, then that has to be paid by the petitioner. However, no tax will be charged from the petitioner under the Act after 30. 08. 1991. .;