S.J.MUKHOPADHAYA, J. - (1.) IN all the cases as common questions of law are involved, they were heard together and are being disposed of by this common judgment.
(2.) PETITIONER Coal Mines Officers' Association of India of W.P.(S) No. 5374 of 2003 has challenged the Notification No. 1308 dated 29th May, 2003, whereby and where under, the State of Jharkhand, in exercise of power conferred by Section 13(c) of the Hazaribagh Mines Board Act, 1936 (hereinafter referred to as 'Mines Board Act, 1936'), framed Hazaribagh Mines Board Profession Tax Bye -laws, 2003' and imposed Professional Tax on different items, such as salary, purchase of coal and other minerals. The consequential orders passed by one or other authority have also been challenged by the petitioners. Petitioner Rungta Project Ltd. & anr. of W.P.(T) No. 4987 of 2004 while sought for a declaration that the Hazaribagh Mines Board Act, 1936 is ultra vires to entry 54 List 1 of VIIth Schedule of the Constitution of India, further sought for a declaration that imposition of professional tax on the activities, operations and functions of the mining areas in the district of Hazaribagh is ultra vires to Article 14, 19(1)(g) and 21 of the Constitution of India. Petitioner Steel Authority of India Ltd. of W.P.(T) No. 6067 of 2004 while sought for a declaration that the 'Hazaribagh Mines Board Profession Tax Bye -laws, 2003' is ultra vires to Article 265 of the Constitution and, therefore, unconstitutional, further prayer has been made for a declaration that Clause -9 of the Hazaribagh Mines Board Profession Tax Bye -laws, 2003 is unconstitutional being ultra vires to Article 276(2) of the Constitution of India as it imposes profession tax beyond the upper limit of Rs. 2500/ - per annum as mandated by Clause -2 of Article 276 of the Constitution of India. The consequential relief has also been sought for against the order, contained in letter dated 10th September, 2003, issued by the State of Jharkhand, being illegal. Petitioner Tata Iron & Steel Co. Ltd. of W.P.(T) No. 22 of 2005 while made similar prayer for a declaration that the 'Hazaribagh Mines Board Profession Tax Bye -laws, 2003' is ultra vires to Articles 265 as well as 276(2) of the constitution and, therefore, unconstitutional, it has also prayed to set aside the consequential orders, contained in letter dated 14th January, 2004 and 10th June, 2004, issued by the Secretary, Hazaribagh Mines Board. As all the cases can be disposed of on a short point, it is not necessary to discuss all the facts, except the relevant one. Petitioners, Coal Mines Officers' Association of India, CCL and others of W.P.(S) No. 5374 of 2003 have challenged Clause -4 of the Hazaribagh Mines Board Profession Tax Bye -laws, 2003, (hereinafter referred to as 'the Profession Tax Bye -laws, 2003') as quoted hereunder: SALARY Any person responsible for paying any salary shall at the time of payment deduct profession tax on the amount payable at the rate of 0.5% for the month in which the payment is made. Provided that salary include all the allowances paid, except traveling allowance. On the other hand, other petitioners, such as, Steel Authority of India Limited of W.P.(T) No. 6067 of 2004; Rungta Project Limited & another of W.P.(T) No. 4987 of 2004 and Tata Iron & Steel Company Limited of W.P.(T) No. 22 of 2005 have challenged Clause -9 of the said Profession Tax Bye -laws, 2003, as quoted hereunder: 9. Purchase of Coal and other Minerals; Every person, being a seller, at the time of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or by any other mode, whichever Is earlier, collect from the buyer of coal or any other mineral, a sum equal to half percent (0.5%) of such amount as Professional Tax,
(3.) THE main plea taken by the petitioners is that the State of Jharkhand has no jurisdiction to enact any subordinate legislation with respect to levy of Professional Tax by invoking powers granted under Section 13(1)(c) of the Hazaribagh Mines Board Act, 1936. According to petitioners, the State Government has not been empowered Under Section 13(1)(c) of the Hazaribagh Mines Board Act, 1936 to frame a Bye -laws relating to Professional Tax, as it does not at all deal with Professional Tax. The other ground taken by the petitioners is that the Statute under which the subordinate legislation, such as Profession Tax Bye -laws, 2003 has been made having not authorized the State to impose such Professional Tax, the State of Jharkhand has no competence to issue such Profession Tax Bye -laws. ;