Judgment

SHAH, J.:- These appeals are filed by the Janapada Sabha, Chhindwara-hereinafter called the Sabha - against the judgment of the High Court of Madhya Pradesh declaring that the Madhya Pradesh Koyala Upkar (Manyatakaran) Adhiniyam [Madhya Pradesh Coal Cess (Validation) Act ] 18 of l964 does not "give legal effect to the imposition of cess at the rate of 4 pies, 7 pies and 9 pies per ton under the notifications" issued by the Independent Mining Local Board on December 22, 1943, July 29, 1946 and July 19, 1947 respectively, "nor to anything done in pursuance of those notifications".

2. The Independent Mining Local Board, Chhindwara, a Board constituted under the Central Provinces Local Self-Government Act 4 of 1920, resolved on March 12, 1935 to levy a cess under Sec. 51 of the Act at the rate of 3 pies per ton on coal extracted within the area. Sanction of the local Government was obtained to that levy. On December 22, 1943, the rate was enhanced to 4 Pies per ton: it was enhanced on July 29, 1946 to 7 pies per ton and on July 19, 1947 the cess was enhanced to 9 pies per ton. The Central Provinces Local Self-Government Act 4 of 1920 was repealed with effect from June 11, 1948