JUDGMENT

Pattanaik, J.—These appeals raise a common question of law as to the Constitutional validity of Section 9(3) of the Mines and Minerals (Regulation and Development) Act, 1957 [hereinafter referred to as ‘the Act’], inter alia on the ground that the levy of royalty on minerals is not a tax and the Union Legislature do not have the powers under Entry 54 of List I to enact such a law which denudes the right of the State Legislature to levy tax on mineral rights under Entry 50 of List II. A further contention also has been advanced in some of these appeals that the enactment of the Act, violates the provisions of Articles 268, 269 and 270 of the Constitution, and, therefore, Section 9(3) must be declared to be ultra vires. When the writ petition, challenging the vires of the provisions of Section 9(3) of the Act was filed before the Gujarat High Court, a Bench of the Gujarat High Court, dismissed the same, following the decision of the Supreme Court in the case of India Cement Ltd. and Ors. v. State of Tamil Nadu and Ors.1, and following an earlier decision of the said High Court in Special Civil Application No. 6226/94. Subsequent to the decision of this Court in India Cement,