JUDGMENT :

N.M. JAMDAR, J.

1. The Petitioner has challenged the constitutional validity of the Goa Rural Improvement and Welfare Cess Act, 2000 and the Goa Rural Improvement and Welfare Cess Rules, 2006. The Petitioner has also challenged the demand notices issued under the impugned enactments and the notification issued on 8 October 2010.

2. The Petitioner, a Company registered under the Companies Act 1956, carries on the business of production of mining of the iron ore and its extraction, processing, transport and export in the State of Goa.

3. The Goa State Legislative Assembly passed the Goa Rural Improvement and Welfare Cess Act, 2000, the Goa Cess Act, to which the Governor of Goa gave assent on 28 September 2000. The Act was published in the Official Gazette of Government of Goa on 16 October 2000.

4. The State of Goa, in the exercise of powers under Sections 4, 5 and 8 of the Goa Cess Act, framed the Goa Rural Improvement and Welfare Cess Rules, 2006, the Goa Cess Rules.

The Goa Cess Rules were notified on 23 January 2006 and published in the Official Gazette on 24 January 20