N. H. BHATT, S. H. SHETH, J.

( 1 ) THE petitioner is a company engaged in the business of manufacturing cement. The Mines and Minerals (Regulation and Development) Act 1957 came into force on 1st June 1958. It provides for the regulation of mines and the development of minerals in the country. Sec. 9 provides for charging royalty when a mining lease is granted. The petitioner is a holder of a mining lease and is required to pay royalty. Entry 8 in THE SECOND SCHEDULE to the Act prescribes the rate of royalty in case of Limestone. Originally it was five per cent of the sale price at the pits head subject to a minimum of thirty seven Paise per tonne. Under sub-sec (3) of sec. 9 the Central Government has the power to enhance or reduce the rate of royalty in respect-of minerals specified tn the second Schedule. On 31st October 1962 the Central Government published a notification udder sec. 9 (3) of the Act whereby a new rate of royalty was substituted for the original one specified in the second Schedule in case of limestone. That notification came into force on 10th November 1962. The new rate was Re. 00. 75 p. per tonne but subject to a rebate of Re. 00. 38 P. per tonne to be given o

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