( 1. ) THIS order shall also dispose of Misc. Petitions nos. 864 83. 973/83, 1027/83, 1297/83. 1334/83, 1421/83, 1756/83, 2581/83, 2582/83, 70/84. 284/84, 708/84. 2119/84, 2837/84, 2882/84, 644/85, 696/85, 919/85, 920/85, 1811/85, 2951/85 and 4045/85.

( 2. ) THE challenge made in these petitiones is to the constitutional validity of the impostion of Mineral Area Development cess by section 9 of the Madhya Pradesh karadhan Adhiniyam, 1982 (Act No. 15 of 1982) as amended by M. P. Act No. 15 of 1983 and M. P. Act No. 13 of 1985. Section 9 has to be read with section 8 of the Act containing definitions which form Part IV of the Principal Act and together deal with the imposition called "mineral areas development cess". This imposition is payable by the person holding the mining lease for a major mineral on the land held under a mining lease for undertaking the mining operations. The challenge is on the ground of want of legislative competence of the State legislature to enact such a law. The petitioners in all these petitions being holders of mining lease for a major mineral are required to pay the mineral areas development cess under these provisions. Hence this challenge by them.

( 3. ) THE Madhya Pradesh Karadhan Adhiniyam, 1982, was enacted by State legislature to provide for levy of school building cess, forest development cess and mineral areas development cess and matters incidental thereto. Part II of the Act deals with school building cess and section 3 therein requires the holder on every holding of six hectares and above to pay the school building cess as provided therein. The proceeds of the school building cess are required to be utilised for construction and furnishing of Primary School building in non-urban areas. Part III of the Act deals with the forest development cess wherein section 7 imposes forest development cess on every sale or supply of forest produce by the Forest Department and the amount specified and the proceeds thereof are to be utilised for social forestry, afforestation, re-forestation and rehabilitation of forest etc. There is no challenge in these petitions to these cesses dealt with in Part 11 and III of the Act and reference to them is only for the purpose of indicating the scheme of the Act.

( 4. ) THEN comes Part IV dealing with the mineral areas development cess, the provisions of which are relevant for the purpose of these petitions and it is the charging provision contained in section 9 which has been attacked as constitutionally invalid. These provisions are as under : -PART IV mineral Areas Development Cess

"8. Definitions - In this part, unless the context otherwise requires, - (a) "dead rent" means the dead rent payable under the Mines and Minerals (Regulation and Development) Act, 1957 (No. 67 of 1957); (b) "land" means land held under a mining lease for undertaking mining operations; (bb) "major Mineral" means a mineral other than minor mineral and shall include all types of Limestone irrespective of its use; (c) "mineral areas development cess" means cess levied under section 9 on land under a mining lease for undertaking of mining operations; (d) "royalty" means the royalty payable under the Mines and Minerals (Regulation and Development) Act, 1957 (No. 67 of 1957) and includes any payments made or likely to be made to the Central Government or the state Government as the case may be for the right of raising minerals from the land under the said Act; (e) Words and expressions used but not defined in this part and defined in the Mines and Minerals (Regulation and Development) Act, 1957 (No. 67 of 1957) shall have the meaning respectively assigned to them in that Act.

9. Lew of mineral areas development cess on land under mining lease.- (1) There shall be levied and collected - (a) on the land held under mining lease for undertaking mining operations for a major mineral other than coal a niineral areas development cess at the rate of one hundred percentum of the rental value th