LAW FOR ALL

Mines and Minerals (Development and Regulation) Act, 1957 (for short ‘the MMDR Act’),- Chapter VII of the Rajasthan Finance Act, - Rajasthan Environment and Health Cess Rules, 2008 - levy of cess on mineral right - the High Court has declared the notification dated 23.1.2009 amending the earlier notification dated 25.2.2008 w.e.f. 1.4.2008 with regard to imposition of cess on Rock Phosphate at the rate of Rs.500/- per tonne is ultra vires because the notification issued by the Government could only be prospectively effective and cannot have retrospective operation. - the High court on this score is absolutely flawless - Apex court concur with the same. - the appeals, being devoid of merit, stand dismissed. = State of Rajasthan and others ... Appellants Versus M/s. Basant Agrotech (India) Ltd. ...Respondent = published in http://judis.nic.in/supremecourt/imgst.aspx?filename=41049