JUDGMENT :

P.K. Mohanti, J. - This group of writ petitions have been heard together and will be disposed of by this common judgment as they raise a common question of law relating to the validity of the imposition of cess under the provisions of the Orissa Cess Act, 1962 as amended by the Orissa Cess (Amendment) Act 42 of 1976.

2. The Petitioner-Company carries on mining and other operations incidental to and connected with mining in the oremines and quarries in the districts of Keonjhar, Cuttack, Sundargarh and Sambalpur in the State of Orissa through leases held exclusively for carrying on mining operations and purposes incidental thereto. In pursuance of the terms of the lease-deeds the Petitioner is required to pay royalty for any mineral extracted from the leased area at the rates specified in the Second Schedule to the Mines and Minerals (Regulation and Development) Act, 1957 (hereinafter referred to as the 'Central Act'). The Orissa Legislature passed the Orissa Cess Act of 1962 (hereinafter referred to as the 'Principal Act') which came into force with effect from 1st January, 1963. The Act was enacted with a view to consolidate and amend the law relating to Cess in the State