S.J.MUKHOPADHAYA , LAKSHMAN URAON, JJ. - (1.) THE appellant -Tata Iron and Steel Company Ltd. (TISCO for short) earlier moved before this Court in C.W.J.C. No. 01/84(R) seeking a declaration that it was liable to pay royalty on the tonnage of the washed coal when it is removed from the coal washiery. The case was heard by the learned single Judge who taking into consideration Section 9(2) of the Mines Minerals (Regulation Development) Act, 1957, held that the royalty is payable on the coal removed from the leased area and so long it is not removed, no royalty is payable. The writ petitioner is liable to pay royalty on the weightage of coal.
(2.) AS per the decision aforesaid in C.W.J.C. No. 01/84(R) the appellant -TISCO paid royalty on the weightage of washed coal. Subsequently similar issue fell for consideration before the Supreme Court in the case of State of Orissa and Ors. v. Steel Authority of India Ltd., reported in JT 1998 (5) SC 348. In the said case, the issue raised was whether upon the quantity of mineral extracted or upon the quantity arrived at after processing the royalty is to be paid. The Supreme Court held that processing amounts to consumption and hence royalty is to be paid on the quantity extracted. After the aforesaid decision of the Supreme Court, the appellant -TISCO represented before the District Mining Officer, Hazaribagh vide letter dated 23rd September, 1998 and informed that it intends to pay royalty on raw coal extracted w.e.f. 10th August, 1998, i.e. the day the Supreme Curt delivered the judgment. It was rejected by Assistant Mining Officer, Hazaribagh vide letter No. 1477 dated 27th September, 1998 on the ground that the issue between the parties stood settled by this Courts decision in C.W.J.C. No. 01/84(R), the appellant cannot derive any advantage of subsequent decision of the Supreme Court decision. Such stand taken by the Assistant Mining Officer has been upheld by learned single Judge vide order dated 1st March, 2000 passed in C.W.J.C. No. 3040 of 1998(R).
(3.) THE question arises as to whether the appellant -TISCO can derive advantage of the Supreme Courts decision in State of Orissa and Ors. v. Steel Authority of India Ltd. (supra) or not, a decision having already pronounced in its case, C.W.J.C. No. 01/84(R).;