STATE OF ORISSA vs M. A. TULLOCH AND CO.(AND CONNECTED APPEAL)

The Supreme Court held that the Orissa Mining Areas Development Fund Act, 1952 was superseded by the Mines and Minerals (Regulation and Development) Act, 1957, which contains a declaration under Entry 54 of the Seventh Schedule. The Court ruled that liabilities accrued prior to the enforcement of the Central Act cannot be deemed wiped out, as the Central Act is not retrospective. The decision in Hingir-Rampur Coal Co. v. State of Orissa was followed, establishing that a competent legislature can express an intention to cover the entire field, leading to repugnance with prior state legislation under Article 246(1).