AJIT K. SENGUPTA, J, J.

( 1 ) THIS appeal is from an order dated 7/05/1992 vacating an earlier order dated 10/12/1991 of stay of recovery of cess on coal made in an application filed under Art. 226 of the Constitution. It is submitted on behalf of the appellant/writ petitioner that the controversy lies within a short compass and the basic questions involved are concluded by the judgments of the Supreme Court in India Cement Limited v. State of Tamil Nadu, AIR 1990 SC 85 and Orissa Cement Ltd. v. State of Orissa, AIR 1991 SC 1676.

( 2 ) ACCORDING to the appellants the 3 levies under the three Acts namely, Cess Act, 1880, West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976 in so far as they purport to levy cess on the basis of despatches of coal are beyond the legislative competence of the State legislature on the principles laid down in the aforesaid Supreme Court decisions in India Cement and Orissa Cement (supra ). The appellants contend that this court is only to examine whether the 3 levies (including the amendments thereof) which are in question are pari materia with the levies which were declared to be unconstitutional by the

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