(1.) [On behalf of himself and V.N. Khare, CJl, B.N. Agrawal and AR. Lakshmanan, JJ.)-
(2.) THIS batch of matters, some appeals by special leave under Article 136 of the Constitution and some writ petitions filed in this Court, rajse a few questions of constitutional significance centering around Entries 52, 54 and 97 in List 1 and Entries 23, 49, 50 and 66 in List 11 of the Seventh Schedule to the Constitution of India as also the extent and purport of the residuary power of legislation vested in the Union of India. Cesses on coal bearing land, levied in exercise of the power conferred by State Legislation, have been struck down by a Division Bench of the Calcutta High Court. In exercise of the same power conferred by State Legislation whereunder cesses were levied on coal bearing land, cesses have also been levied on tea plantation land which are the subject- matter of writ petitions filed in this Court. The Bengal Brickfield Owners' Association have also come up to this Court by filing a writ petition under Article 32 of the Constitution, laying challenge to the same cesses levied on the removal of brick earth. These three sets of matters arise from West Bengal. The High Court of Allahabad has upheld the constitutional validity of cess levied in the State of U.P. on minor minerals which decisions are the subjectmatter of civil appeals filed under Article 136 of the Constitution. For the sake of convenience, we would call these matters, respectively as (A) 'Coal Matters', (B) 'Tea Matters', (C) Brick Earth Matters', and (D) 'Minor Mineral Matters'. Inasmuch as the basic constitutional questions arising for decision in all these matters are the same, all the matters have 'been heard analogously.
(3.) ALL the three legislations above-referred to are State enactments. The provisions of the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976, which levied cess were amended by the West Bengal Taxation Laws (Amendment) Act, 1992 with effect from 1-4- 1992. The text of the said Amendment Act is as follows: "West Bengal Act II of 1992 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1992 [Passed by the West Bengal Legislature] [Assent of the Governor was first published in the Calcitta Gazette, Extraordinary, of the 27th March, 1992.] An Act to amend the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976. WHEREAS it is expedient to amend the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976, for the purposes and in the manner hereinafter appearing: It is hereby enacted in the Forty-third Year of the Republic of India, by the Legislature of West Bengal, as follows:- 1, (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1992. (2) It shall come into force on the 1st day of April, 1992. (Section 2.) 2. In the West Bengal Primary Education Act, 1973,- (1) in section 78 for sub-section (2), the following sub-section shall be substituted: '(2) The education cess shall be levied annually- (a) In respect of land, except when a cess Is leviable and payable under clause (b) or clause (c) of sub-section (2A), at the rate of ten palse on each rupee of annual value thereof as assessed under the Cess Act, 1880; (b) in respect of a coal-bearing land, at the rate of five per centum of the annual value of the coal-bearing land as defined in clause (1) of Section 2 of the West Bengal Rural Employment and Production Act, 1976; (c) in respect of a mineral-bearing land (other than coal-bearing land) or quarry, at the rate of one rupee on each tonne of minerals (other than coal) or materials despatched within the meaning of clause (1b) of Section 2 of the West Bengal Rural Employment and Production Act, 1976, from such mineral bearing land or quarry; Provided that when in the coal-bearing land referred to in clause (b) there is no production of coal for more than two consecutive years, such land shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a): Provided further that where no despatch of minerals or materials is made during a period of more than two consecutive years from the mineral - bearing land or quarry as referred to in clause (c), such land or quarry shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a). Explanation.-For the purposes of this chapter, 'coal-bearing land' shall have the same meaning as in clause (la) of Section 2 of the West Bengal Rural Employment and Production Act, 1976,' (2) in section 78A,- (a) for clause (a), the following clause shall be substituted:-
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