JUDGMENT

PUNCHHI, J.:- These four appeals by special leave have roots in Bolani Ores Ltd. v. State of Orissa (1 975) 2 SCR 138. These are directed against the common judgment of the High Court of Orissa dated 30th August, 1976 passed in Original Jurisdiction Cases Nos. 1266, 1267, 1222 and 1166 of 1975 : (reported in 1977 Tax LR 1894). Since the appellants have a common cause, these appeals can conveniently be disposed of by a common judgement without resorting to individual facts of each case.

2. The appellants are limited companies engaged in mining activities in the State of Orissa. They hold large tracts of land in that State for the purpose. They have earmarked or enclosed these areas by various means, such as putting up of boundary pillars, erection of check-gates, digging of trenches, etc. They have also constructed approach roads in those areas to facilitate their mining operations. No member of the public is allowed to enter those lease-hold premises without prior permission. In order to carry out their activities the appellants put to use machinery within their lease-hold areas, of a variety. But instantly we are concerned directly with two of them, i.e., Dumpers of various