SOUTH EASTERN COALFIELDS LIMITED ETC. ETC. vs CENTURY TEXTILES AND INDUSTRY LTD. AND ORS.

The Supreme Court ruled that the levy of cess under the Madhya Pradesh Karadhan Adhiniyam, 1982 (Act 15 of 1982) is invalid, affirming the Madhya Pradesh High Court's decision in Hiralal v. State of M.P., [1986] MPLJ 514. The Court held that amounts collected as cess after the High Court's judgment must be refunded, along with interest where applicable, while denying refunds for amounts collected prior to that judgment. The appeals were disposed of in accordance with the findings in the connected cases.