( 1 ) THE order in this case will also govern the disposal of Misc. Petitions Nos. 345/88, 323/83, 4051/87, 3298/87, 3361/87, 3562/87, 3777/87, 3803/87, 3810/87, 3881/87, 3882/87, 498/88, 621/88, 694/88, 942/88, 1122/88, 1253/88, 1278/88, 1290/88, 1229/88, 1423/88, 571/88, 573/88, 1885/88, 4031/88, 4107/88, 3105/88, 198/89, 3714/87 and 171/89.

( 2 ) BY these petitions under Art. 226 of the Constitution of India, the petitioners have prayed that the provisions of the Madhya Pradesh Upkar Adhiniyam, 1981 (Act No. 1 of 1982) as amended by the Madhya Pradesh (Sanshodhan) Adhiniyam, 1987 (Act No. 21 of 1987) imposing cess on land held in connection with mineral rights be declared as ultra vires. The material facts giving rise to these petitions briefly are as follows : (i) The petitioners hold mining leases under the provisions of the Mines and Minerals (Regulation and Development) Act, 1957, hereinafter referred to as the M. M. R. D. Act. A Mineral Area Development Cess was imposed by the State under the provisions of the Madhya Pradesh Karadhan Adhiniyam, 1982, on the land held under the mining leases. The validity of that levy was assailed in Misc. Petition No. 410 of 1983 before this Court and a Division Bench of this Court held in Hiralal v. State of M. P. , 1986 0 MPLJ 514 that the imposition of the Mineral Area Development Cess under the provisions of the Madhya Pradesh Karadhan Adhiniyam, 1982 was unconstitutional inasmuch as the State Legislature was not competent to enact such a law. (ii) Thereafter, the provisions of S. 59 of the Madhya Pradesh Land Revenue Code, 1959, hereinafter referred to as the Code, were amended. Under the amended provisions of S. 59 of the Code, the Madhya Pradesh Land Under Mining Lease, Quarry Leases Assessment Rules, 1987, were framed and notices were sent to the holders of mining leases demanding land revenue. This demand was assailed by the holders of mining leases by petitioners under Art. 226 of the Constitution of India and this Court by its judgment reported in Satna Stone and Lime Co. Ltd. v. State, AIR 1988 Madh Pra 286 quashed the demand notices holding that the Madhya Pradesh Land Under Mining Leases and Quarry Leases Assessment Rules, 1987, were unconstitutional and invalid. (iii) Thereafter, the Madhya Pradesh Upkar Adhiniyam, 1981 (Act No. 1 of 1982), hereinafter referred to as the Act, was amended by the Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987 (Act No. 21 of 1987 ). Under the Act, as it stood prior to its amendment by Act No. 21 of 1987, Energy Development Cess was levied by Part 1 of that Act, Urban Development Cess was levied by Part II of the Act, Cess on Transfer of Vacant Land and Land Used for purpose of Agriculture was levied by Part III of the Act and Cess on storage of coal was levied by Part IV of the Act. By the Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987, (Act No. 21 of 1987), the heading of Part IV of the Act was substituted by the heading "cess on Land held in connection with Mineral Rights. " By the amended provisions of S. 11 of the Act, cess was levied on land held in connection with mineral rights at the rate prescribed. Section 12 of the Act, as amended, provided that the proceeds of the cess on land held in connection with mineral rights might be utilised by the State Government for the general development of the mineral bearing areas. In pursuance of the provisions of the Act so amended, notices were issued to the petitioners demanding cess on the land held in connection with mineral rights. Aggrieved by that demand, the petitioners have filed these petitions assailing the validity of the provisions of the Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987, imposing cess on land held in connection with mineral rights.

( 3 ) WHEN the matter came up for consideration before a Division Bench of this Court, it was stated on behalf of the State that certain provisions of the impugned Act were likely to be amended and that the decisi