Sanjay Priya, J. – This writ application has been filed for issuance of appropriate order/direction/writ in the nature of certiorari or any other appropriate writ for setting aside the order dated 4th April, 2012 (Annexure-9) passed by the Principal Secretary, Mines and Minerals Department, Government of Bihar, Patna, (Respondent No.1) whereby revision preferred against the order dated 08.03.2010 (Annexure-5) raising demand against the Petitioner has been dismissed.

2. Petitioner is a Company incorporated under the Companies Act, 1956, presently known as “SPML Infra Limited” formerly known “Subhash Projects & Marketing Limited” having its registered Office at F-27/2, Okhla Industrial Area, Phase-II, New Delhi- 110 020, and Regional Office at 22, Camac Street, Block-A, 3rd Floor, Kolkata- 700 016, and carries on business inter-alia as a construction and infrastructure developer. The Petitioner was awarded a contract in the year 2007 by the Central Public Works Department for determination of State Highway in the State of Bihar under Rashtriya Sam Vikas Yojana (RSVY) Package No.19A in the District of Jamui, Bihar. The aforesaid work awarded to the Petitioner was successfully completed by way of construction and widening of considerable portion of Jamui- Jhajha-Chakai to Jharkhand border of the State Highway.

3. In order to ensure timely completion of the project and quality of stone chips, the Petitioner installed a Crusher at its project site after obtaining permission from the Mining Development Officer, Jamui, and for such purposes, application for obtaining permission was made before the District Magistrate, Jamui, and the Circle Officer, Chakai, which was granted. The Petitioner under a mistaken advice obtained permission on 11th December, 2007, from the Mining Development Officer, Jamui, under Rule 7 of the Bihar Minerals (Prevention of Illegal, Transportation and Storage) Rules, 2003.

4. The Petitioner had paid an amount of Rs.3,25,000/- on account of license fee for the purpose of obtaining the said permission dated 11th December, 2007. Thereafter, till the year 2008, the Petitioner had been duly making payment of Rs.5,000/- per year as renewal fee.

5. On 8th October, 2009, the Petitioner obtained a requisite ‘No Objection Certificate’ from the Bihar State Pollution Control Board. No Objection Certificate mistakenly mentioned capacity of installed Crusher as 80 MT per day in place of 80 MT per hour. Such mistake was, however, rectified by letter dated 15th October, 2009, issued by the Bihar State Pollution Control Board.

6. In spite of such rectification in the said Certificate issued by the Bihar State Pollution Control Board, the Respondent No.3 by letter dated 26th October, 2009, purported to allege that the Petitioner had deliberately understated capacity of the Crusher as 80 MT per day and called upon the Petitioner to submit all documents to justify the actual capacity of the Crusher. It has been submitted on behalf of the Petitioner that said letter suffered from material irregularity and is based on incorrect facts and no reliance can be placed thereon. Xerox copy of the letter dated 26th October, 2009, is enclosed as Annexure-4 to the writ application.

7. The period of license has duly expired on 2008, but almost two years thereafter, the letter dated 8th March, 2010, was issued to the Petitioner requiring him to deposit a sum of Rs.83.41 lac being the differential deficit amount of the duty upon fresh duty being assessed by the Department of Mines and Minerals, Government of Bihar towards license fee. Xerox copy of the notice of demand dated 8th March, 2010, is enclosed as Annexure-5 to the writ application.

8. The Petitioner submits that aforesaid notice is illegal, null and void and entirely without jurisdiction. The Petitioner does not carry on business as a mining leaseholder nor does it own any mines wherefrom stone boulders can be extracted. The Petitioner is not a miner within the definition of the stockiest un