Judgment

GAJENDRAGADKAR, J. : These ten appeals and two writ petitions have been placed for hearing together in a group because they arise common questions of law. The appellants in these matters are all colliers holding mining lease under the Government of Madhya Pradesh for the extraction of coal from collieries situated in the Chhindwara District. The respondent, Janapada Sabha, Chhindwara, has issued notices against them calling upon them to pay coal tax "for coal manufactured at the mines, sold or export by rail or sold otherwise than for export by rail within the jurisdiction of the original. Independent Mining Board for the said area". It appears that the mining area in question was within the territorial limits of the Independent Mining Local Board which had the status and powers of a District Council under the Central Provinces Local Self-Government Act, 1920 (hereinafter called the Act). The respondent Sabha is the successor of the said Mining Board and, therefore, claims to be entitled to continue the levy and recover the tax in question.

2. On the 12th March, 1935, the Mining Board exercising its powers under S. 51 of the Act, resolved to levy coal tax, and accordingly, "