JUDGMENT :

RAJESH SHANKAR, J.

1. The present writ petition has been filed for quashing the letter as contained in memo No. 894/M dated 12.05.2022 (Annexure-6 to the writ petition) issued by the District Mining Officer, Pakur whereby the petitioner has been directed to make payment of the differential amount of royalty, D.M.F.T, environmental cess and Income Tax on the sole ground that the stone boulder excavated from the mines of the petitioner has been transported to a stone crusher for production of stone chips, however, paid less amount with regard to prescribed rate under the aforesaid heads, being wholly illegal, arbitrary and beyond the scope of the Jharkhand Minor Mineral Concession Rules, 2004 [hereinafter referred to as ‘the Rules, 2004’]. Further prayer has been made for quashing the notification dated 16.09.2019 (Annexure-2 to the writ petition) by which Schedule-2 of the Rules, 2004 has been amended to the extent of a higher rate of royalty and @ Rs. 708/- per hundred cubic feet i.e. @ Rs. 250/- per cubic meter has been prescribed for boulder, gravel and shingle which are used for making stone chips. In alternative to the above prayer, the petitioner has prayed for declar