R. Banumathi, J.

In these writ petitions, the Petitioner, interalia, challenges the validity of Rules 64B and 64C of the Mineral Concession Rules, 1960 inserted by the Central Government, Ministry of Mines and the petitioner also challenges the demand of royalty raised by the State of Jharkhand on the “processed coal”(washed coal) contending that royalty is payable only on Run-Of-Mine (ROM) extracted by it at the rate prescribed in the Second Schedule and liability to pay royalty is not postponed after processing. Additionally, WP(C) No. 2995 of 2008 also questions the demand of royalty on de-shale rejects on the ground that it does not fall within the category of A to G of Colliery Control Order and is non-gradable and thus, is not a “mineral” liable for payment of royalty under the Second Schedule of the Mines and Mineral (Development and Regulation) Act, 1957. The petitioner also seeks for refund of royalty paid in excess of rates at Run-of-Mine (ROM) stage during the period from November, 2008 and also the deposits made in compliance of the interim orders in the writ petitions.

2. The Petitioner, Tata Steel Limited, is a company incorporated under the Companies Act. The P