S.B.Sinha and Radha Mohan Prasad JJ.

1. In this application, the petitioner has prayed for a declaration that the Cess and other Taxes on Minerals (Validation) Ordinance, 1992 is unconstitutional (hereinafter referred to as the said Ordinance.)

2. Before proceeding to determine the said question, certain undisputed facts may be noticed. Bengal Cess Tax Act, 1880, operative in the State of Bihar also, in terms of which cess used to be realised inter alia, on minerals from the owners of mines.

3. In India Cement Ltd V/s. State of Tamil Nadu reported in -- Sec. 115 of the Tamil Nadu Panchayats Act which provision was in pari materia with Sec. 6 of the Bengal Cess Tax Act, 1880 was declared to be ultra vires prospectively, i.e., with effect from 25-10-1989.

4. The constitutionality of the Bengal Cess Tax Act came up for consideration before a Division Bench of this Court in Central Coal Fields Ltd. V/s. State of Bihar and Ors. reported in 1992 (1) PLJR 573 and this Court declared the same ultra vires following the decision of the Supreme Court in India Cement case.

5. The Supreme Court thereafter again considered the matter in Orissa Cement Ltd. V/s. State of Orissa and Ors. ca