JUDGMENT

Pattanaik, J.—Delay condoned.

2. Leave granted in all the SLPs.

3. This batch of cases relate to the Cess and other Taxes on Minerals (Validation) Act, 1992 [hereinafter referred to as ‘the Act’]. The question for consideration is, by the aforesaid Act, what in fact has been validated, is it only the taxes on minerals already realised under the invalid law or the right to levy tax and realise the same, which became due upto 4th of April, 1991? Several cases arising from different States have been tagged on to the main matter arising out of the judgment of the Patna High Court, were listed together, but we think it appropriate to decide the Bihar matter, so that the law laid down therein would be followed in other cases. Incidently, the earlier judgment of this Court arising out of the said Validation Act in relation to the levy of tax on minerals in the State of Tamil Nadu in the case of P. Kannadasan and Ors. v. State of Tamil Nadu and Ors.1, is required to be reconsidered and it is for that purpose, these cases have been referred to a three Judge Bench. In the case arising out of the judgment in Patna High Court in S.L.P. (Civil) No.13102-13107 of 1996, the State through th