Central Coalfields Limited, Through Its Chairman-Cum-Managing Director vs. The State Of Jharkhand
Facts
The petitioner, Central Coalfields Limited, engaged in coal mining, sought a writ directing the respondents to refund amounts realized from it towards contribution to the District Mineral Foundation (DMF). The petitioner contended that the Supreme Court in "Federation of Indian Mineral Industries" (2017) 16 SCC 186 and a coordinate bench of the Jharkhand High Court had settled the issue of refund. The State government, in compliance with a Central Government notification, established the DMF and started collecting contributions from January 15, 2015. The petitioner also began realizing these amounts from its consumers. The petitioner sought adjustment or refund of these realized amounts.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to make a representation before the Director, Mines, Department of Mines & Geology, Government of Jharkhand. The representation should refer to the factual aspects of the case and the judgment rendered by the Hon'ble Apex Court in the case of "Federation of Indian Mineral Industries" (supra). If such a representation is filed, the concerned respondent is directed to take a decision in accordance with the law within a further period of three weeks from the date of receipt of the representation. The Court did not directly rule on the entitlement to refund but facilitated a process for its consideration by the concerned authority, based on existing legal pronouncements.
Key Issues
1. Whether the petitioner is entitled to a refund or adjustment of amounts collected towards the District Mineral Foundation (DMF) contribution, considering the Supreme Court's decision in "Federation of Indian Mineral Industries and others Vs. Union of India and another" (2017) 16 SCC 186 and a coordinate bench's decision in W.P.(C) No. 286 of 2017. Petitioner's Argument: The petitioner argued that the issue of refund is already settled by the Hon'ble Apex Court in the "Federation of Indian Mineral Industries" case and a Co-ordinate Division Bench of this Court. They relied on these precedents to support their claim for refund or adjustment. Revenue's Argument: The State submitted that the writ petition could be disposed of by granting liberty to the petitioner to make an application to the Director, Mines, Department of Mines & Geology, Government of Jharkhand, referencing the factual aspects and the aforementioned judgments. They proposed that a decision would be taken within three weeks of receiving such a representation.
Sections Cited
Section 9B
AI-generated summary — verify with the full judgment below
2025:JHHC:21577-DB 1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No.6805 of 2024
Central Coalfields Limited, a Company incorporated under the Companies Act, having its registered Office at Darbhanga House, P.O.-Ranchi University, P.S.-Kotwali, District-Ranchi (Jharkhand) through its GM (Legal) Sri Jobi V.P., aged about 53 years, S/o Late V.V. Philip, residing at 396/B, Road No.4-C, Ashok Nagar, PO- Doranda, P.S.-Argora, District-Ranchi (Jharkhand) … Petitioner
Versus
The State of Jharkhand
Secretary, Department of Mines & Geology, Government of Jharkhand, 2nd Floor, Nepal House, P.O-Doranda, P.S.-Doranda, District-Ranchi, PIN 834002 (Jharkhand)
Director Mines, Department of Mines & Geology, Government of Jharkhand, 3rd Floor, Nepal House, P.O.-Doranda, P.S.- Doranda, District-Ranchi, PIN 834002 (Jharkhand)
… Respondents
---------- Coram:HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD HON’BLE MR. JUSTICE ARUN KUMAR RAI
-------
For the Petitioner : Mr. A.K. Das, Advocate For the Sta
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.