NAGENDRA PRASAD SINGH, J.

1. This application has been filed on behalf of the petitioner for quashing a notice issued by the Certificate Officer requiring the petitioner to deposit the amount mentioned in the said notice, which is payable as the cess under the Bihar Cess Act, 1880 (hereinafter referred to as the Cess Act). The demand notice has been issued for realisation of cess for the period March, April and June 1977 over the coal consumed by the workmen engaged by the petitioner company for which no royalty is payable under the provisions of the Mines and Minerals (Regulation and Development) Act, 1957 (hereinafter referred to as the Mines and Minerals Act).

2. The stand of the petitioner is that as the petitioner is not liable to pay any royalty in respect of coal consumed by the workmen engaged by the petitioner as such there is no question of payment of cess under the provisions of the Cess Act.

3. Sec. 5 of the Cess Act is as follows :-

"All immovable property to be liable to a local cess: - From and after the commencement of this Act in any district or part of a district, all immovable property situate therein except as otherwise in S.2 provided, shall be liable t