Rule 3A of the Jharkhand Highways Fee Rules requires notifications for Composition User Fee levy; its absence invalidates the fee under the Indian Toll Act, emphasizing requirements for legal taxation.

JUDGMENT :

Sujit Narayan Prasad, J.

1. The instant writ petition has been filed under Article 226 of the Constitution of India seeking therein following reliefs: -

“(i) For issuance of an appropriate writ/order/direction, including writ of Declaration, declaring that action of Respondent-State of Jharkhand in levying/collecting ‘Toll Tax’ in the form of ‘Composition User Fee’ through the medium of ‘Jharkhand Integrated Mines and Minerals Management System Portal’ (hereinafter referred to as JIMMS Portal for short) at the time of generation of Transport Challan for transportation and otherwise removal of minerals, is contrary to the provisions of Jharkhand Highways Fee (Determination of Rates and Collection Amendment Rules 2021 (hereinafter referred to as Rules of 2021 for short) especially in view of the fact that neither any notification under Rule 3(2) of the rules of 2021 has been issued notifying the date of collection of Composition User Fee on completion of sections of State Road, nor any scheme under Rule 3A has been issued enabling levy of ‘Composition User Fee’.

(ii) For issuance of further appropriate writ/order/direction, including Writ of Declaration, declaring that action of the Respondent- Department of Mines and Geology prescribing in JIMMS Portal the mechanism for levy of Composition User Fee on each and every transaction of generation of Mining Challan/Transport Challan, is wholly contrary to the scheme of the rules of 2021 and is further wholly arbitrary and unreasonable being violative of Articles 14 and 19(1)(g) of the Constitution of India.

(iii) For issuance of further appropriate writ/order/direction, for quashing/setting aside Letter No.2089 dated 28.12.2021 (Annexure-2) issued by the Respondent No.3, wherein mechanism has been developed for realization of ‘Toll Tax’ in the form of ‘Composition User Fee’ from the mining lessees/dealers/transporters and vehicle owners dehors the provisions contained under the Rules of 2021.

(iv) For issuance of any other appropriate writ(s)/order(s)/direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case.”

2. The brief facts of the case, as per the pleading made in the writ petition, required to be enumerated, which are as under: -

(i) The petitioner is engaged in the business of mining of minor mineral in the district of Sahibganj and is having a subsisting mining lease dated 06.08.2016 situated at Mauza, Jokmari, Plot No. 85,86 and 88 (part) having an area of 7.65 acres situated in the district of Sahibganj.

(ii) The petitioner, in respect of the aforesaid Mining Lease, is separately registered in JIMMS Portal administered under the provisions of 'The Jharkhand Minerals (Prevention of Illegal Mining, Transportation and Storage), Rules, 2017'. The petitioner is regularly carrying out his business of mining i.e. excavating minerals including its consequent transportation strictly in terms of the provisions of Jharkhand Minerals Rules, 2017 and there is no dispute in respect of the same.

(iii) The Respondent-State of Jharkhand, through the Department of Mines, with effect from 1^st February, 2022, has imposed additional condition at the stage of generation of Transport Challan and has compulsorily provided for levy of 'Toll Tax' in the form of 'Composition User Fee' which is to be paid by vehicle owners at the time of generation of Transport Challan. Said 'Toll Tax' in the form of 'Composition User Fee' is levied on 'To and Fro basis' @ Rs. 600/- for each way and, thus, total Toll Tax levied is 1200/- at the time of generation of each Transport Challan.

(iv) The aforesaid exercise has been carried out by Respondent-Department of Mines pursuant to enactment of Rules of 2021 which has been notified vide Notificati