Allowed
Surendra Kumar Mehta v. the State of Jharkhand through the Secretary Deptt of Industries Mines and Geology
Jharkhand HCWPC/2833/2022
Case brief
AI extract
What is this about?
The High Court of Jharkhand held that the 'Composition User Fee' levied on vehicles transporting minerals was not a valid compensatory toll under the Indian Tolls Act, 1851, as it lacked 'quid pro quo'. The levy was struck down as impermissible because it functioned as a tax and violated Article 14 due to unreasonable classification between mineral carriers and other heavy goods vehicles. Petitioners were directed to adjust amounts paid against future liability.
What did the court decide?
The impugned Rules and amendments levying Composition User Fee were struck down. Petitions allowed. Petitioners directed to adjust amounts paid against future liability. No order as to costs.