JUDGMENT :

R. Banumathi, J.

Leave granted.

2. These appeals assail the order of Division Bench of the High Court of Rajasthan at Jodhpur allowing Special Appeal No.369 of 2009 dated 17.01.2011 filed by the respondent thereby quashing the circular dated 06.10.2008 which provided for deduction of royalty payable to the mining department from the bills of the contractors who have been given the work contract by the government department. Relying upon the order in Special Appeal No.369 of 2009, the High Court dismissed the Special Appeal No.753 of 2012 filed by the State.

3. Necessary facts which led to filing of the appeal arising out of SLP (C) Nos.33894 of 2011 are as follows:-Respondent-Deep Jyoti Company, a partnership firm registered as ‘A’ class contractor with various departments of Government of Rajasthan was awarded contract for construction of link road. On 06.10.2008, the Mines(Group-2) Department, Government of Rajasthan issued a Circular being No.P13(6)Khan/Group-2/80-Part dated 06.10.2008, concerning collection of royalty from the contractors involved in construction work using mineral masonry stone, grit, boulder, river sand, kankar, murrum, ordinary sand (excluding brick e