JUDGMENT

B. P. JEEVAN REDDY, J. - Leave granted in the special leave petitions.

2. The appellants-writ petitioners are challenging the validity of the Cess and Other Taxes on Minerals (Validation) Act, 1992 (being Act 16 of 1992) enacted by Parliament. The High Courts have repelled the attack. It is renewed here.

FACTUAL CONSPECTUS

3. Section 115 of the Tamil Nadu Panchayats Act, 1958 levied in every Panchayat Development Block a local cess @ 0.45p on every rupee of land revenue payable to the Government in respect of any land for every Fasli. The explanation to the section defined "land revenue" to include inter alia royalty and lease amount payable in respect of the land. The validity of the levy was challenged in the Madras High Court. A learned Single Judge dismissed the writ petition holding that being a tax on land, it is within the legislative competence of the State Legislature. The learned Judge followed the decision of this Court in H. R. S. Murthy v. Collector of Chittoor [(1964) 6 SCR 666 : AIR 1965 SC 177]. A writ appeal against the decision of the learned Single Judge was dismissed, again following the decision in H. R. S. Murthy [(1964) 6 SCR 666 : AIR 1965 SC 177]. T