- (1.) Since the common questions of facts and law are involved in the aforesaid two writ petitions filed by the same petitioner as to "whether the royalty is to be levied on the excavation of mineral or polished product of the mineral in the factory situated in leased area which is to be sold in the market and the further question is involved as to whether the State Government and its functionaries have right to charge royalty on 10% breakage of the mineral in polishing the same vide respective Assessment Order of the year 1991-92 and 1992-93." Therefore, both the writ petitions are being decided by common order.
(2.) The case of the petitioner in writ petition No. 4312/1994 is taken as leading case. Briefly stated the relevant fads of the case are that the petitioner-company is dealing in the business of excavating of lime stone arid polishing the same, which is popularly known as Kota Stone and further despatching both rough and polished stones outside the mining area.
(3.) The petitioner-Company is holding a mining lease of lime stone (building stone) since 1-10-59 from the State. The petitioner Company was assessed for royalty up to 1989-90 as per the returns and thereafter a dispute is said to have been arisen between the parties with respect to the payment of royalty of breakage/wastage of the said mineral in polishing the same for the assessment year 1992-93. The petitioner-Company furnished the information to the Mining Engineer, Ramganjmandi, District Kota vide their letter dated 25-1-94 mentioning therein that it has despatched 15,79,878 sq. feet of polished stones from its mining area. On 1/3/1994 the Mining Engineer passed the assessment order on the basis of the said information and charged the royalty on the same also. The further case of the petitioner-Company is that they have deposited the amount of royalty except the amount of royalty levied on breakage/wastage amounting to Rs. 39,497/-. The said figure is incorrect even as per the assessment order (Annex. 3) dated 1/3/1994 the amount is Rs. 44,249.00.;