JUDGMENT

Dipak Misra, J.

Leave granted in all the Special Leave Petitions.

2. Regard being had to the commonality of issue involved and the similitude of controversy pyramided in all these appeals, preferred by special leave, they were heard together and are disposed of by a singular order. For the sake of convenience, the facts in Civil Appeal arising from Special Leave Petition (Civil) No. 8283 of 2012 are adumbrated herein.

3. The respondent preferred DB Civil Writ Petition No. 4357 of 2009 before the High Court of Judicature for Rajasthan at Jodhpur challenging the constitutional validity of Chapter VII of the Rajasthan Finance Act, 2008 (for brevity ‘the Act’) which provides for levy of cess on mineral rights. The respondent was granted a mining lease for extraction on major minerals. As per the amendment brought in the year 2008 it was required to pay the environment and health cess imposed under Section 16 of the Act. The State Government, in exercise of the powers conferred by Section 19 of the Act, framed a set of rules called Rajasthan Environment and Health Cess Rules, 2008 (for short “the Rules”). Rule 13 of the Rules provides for the head under which the cess collecte