Arun Mishra, J.

( 1. ) In these writ petitions, petitioners; Northern Coal Fields Ltd. and M/s Hmdalco Industries Limited and anr. Assailed the constitutional validity of the Rules known as the Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limites, Rules, 1996, inasmuch as Corporation is collecting the terminal tax @ Rs.5/- per ton.

( 2. ) It is averred in W.P. No. 1729/03 filed by the Northern Coal Field Limited that the company is engaged in extraction and sale of coal, mainly to the core sectors for production and generation of electrical energy. Coal is extracted from the Coal bearing Areas acquired under Coal bearing Areas (Acquisition and Development) Act 1957. Section 11 of the Coal Bearing Areas Act empowers the Central Govt, to direct vesting of land or rights in Govt. Company. Section 9 of the Mines and Mineral (Development and Regulation) Act 1957, (hereinafter referred to as MMRD Act) provides that for payment of royalty. Petitioner submitted that MMRD Act occupies the entire field and the State Legislature is denuded of legislative competence to enact any law on the subject in view of declaration made in section 2 o