Hon’ble R.K. Agrawal, J.—In this batch of writ petitions, all the petitioners have questioned the jurisdiction and competence of the State of U.P. to levy/demand royalty on ordinary earth and other minor minerals which they supply to the Government Departments and other undertakings pursuant to the contract entered between the parties. We are treating Civil Misc. Writ Petition No. 47754 of 2005 as the leading writ petition and, therefore, are giving its facts for proper appreciation of the issues involved in these writ petitions.

Facts of the case :

2. The petitioner in the writ petition, M/s. J.K. Constructions Engineers and Contractor, Hyderabad, is a partnership firm and is engaged in various works awarded by the Ministry of Railways for construction of broad gauge lines, earth work and embankment. According to the petitioner, while constructing the broad gauge railway lines, it made embankment, platform after doing earth work maintaining level according to the specification of the Engineers of the Railways. The ordinary earth is used for levelling, embankment and also for making heap of earth to cover the shortfall in the surface level of the earth. The petitioner claims