1. In this batch of writ petitions, common question that arises for consideration is, as to whether the seigniorage fee or dead rent is payable on the gravel or soil that emanates in the course of digging of foundations for civil works of different categories. The petitioners are contractors or agencies, undertaking civil works of different types, mostly entrusted by the Government. In the course of execution of works, be it, for construction of buildings or laying pipelines, the digging or excavation takes place. After the foundations are constructed, or pipelines are laid, as the case may be, part of the earth that is dug from the trenches is used in filling them. The remaining part, which represents the volume of the foundation, or pipe, laid in the trench, would remain. Most of the time, it is spread by the side of the works. In exceptional cases, it is transported to a place, outside the site of construction. In case of construction of buildings, it may be used at other places in the same site.

2. The petitioners have been carrying out works under different contracts. The relevant agreements did not provide for any payment or deduction of seigniorage fee or dead ren