R. C. PATNAIK, J.

( 1 ) IN this batch of writ applications the petitioners challenge the vires of the Orissa Cess Act, 1962 in so far as it purported to levy cess on lands held for carrying on mining operations and seek mandamus for quashing the demands raised against them and the proceedings taken for recovery of the demands.

( 2 ) THE Orissa Cess Act, 1962 (hereinafter called 'the Cess Act') was enacted, by the Orissa State Legislature with a view to consolidating and amending the law relating to cess in the State of Orissa. It got the assent of the Governor on. 35-1962 and came into force with effect from 1-4-1963. The statement of objects and reasons indicated that the assessment and levy of cess were being made "under the various statutes and also in accordance with various local usages and customs which differ from district to district. This makes their administration difficult and gives cause for complaint by the public due to lack of uniformity. The present Bill is proposed to be enacted with the primary Objective of condensing and simplifying the existing laws on the subject by consolidating the different enactments, customs and usages having force of law in the State and also to amend the same in such matters where they are found to be defective and deficient. " Its object was to have a uniform rate throughout the State. By Section 2, the enactments which were specified, in the first column of the Schedule were repealed to the extent mentioned therein that is to say, the provisions therein relating to assessment and levy of cess ceased to be in force on and from the date the Cess Act came into force. Section 3 defined certain expressions used in the Cess. Act, The expression 'land' was defined, as meaning "lands of whatever description arid includes land which is covered with water, but does not include houses or buildings". Chapter II related to imposition and application of the cess and contained the crucial provisions. Section 4 was the charging section and read as hereunder:--

"4. All lands to be liable to payment of cess- (1) From and after the commencement of this Act all lands shall be liable to the payment of cess determined and payable as herein provided : XXX xxx xxx. "

Section 5 prescribed the rate of cess and the manner of assessment, fixation of cess year and was as follows:-

"5. Rate of cess, assessment of fixation of cess year- (1) The cess shall be assessed on the annual value of all lands on whatever tenure held calculated in the manner hereinafter appearing. (2) The rate per year at which such cess shall be levied shall be- (a) one hundred per centum of the annual value in the case of lands held for carrying on mining operations; and (b) fifty per centum of the annual value in the case of other lands. (3) The Board of Revenue, shall by an order published in the Gazette, fix the date from which cess leviable under this Act in any district or pan of a district shall take effect and may fix and from time to time alter the date from which the cess year shall run in any district or part thereof. "

Section 6 fixed the liability and read:-

"6. Persons by whom cess payable-- (1) Notwithstanding anything contained, in any other law the cess payable (a) by a raiyat for the lands he holds and shall be paid by him to the landlord immediately under whom he holds the land; (b) by an intermediary in respect of his estate and such cess together with the amount payable to him as cess by intermediaries subordinate to him and the raiyats holding under him shall be paid by him to the intermediary immediately superior to him or to the Government, as the case may be; (c) by a person for the lands he holds for carrying on mining operations and shall be paid by him to the Government; Explanation --For the purpose of Clause (a) 'landlord' shall include the Government; (2) Cess shall be paid on such dates and in such manner as may be prescribed. "

Section 7 prescribed as to how the annual value referred to in Section 5 would