ASSTT. DIRECTOR OF MINES & GEOLOGY vs M/S. DECCAN CEMENTS LTD.

The Supreme Court held that the Cess and Other Taxes on Minerals (Validation) Act, 1992 does not authorize the collection of cess for liabilities accrued prior to April 4, 1991, affirming the validity of the Act while clarifying that it does not permit fresh levies or collections. The Court distinguished between 'levy' and 'collect' under Article 265 of the Constitution, emphasizing that while a tax may be levied, its collection is subject to prior realization. The appeals were dismissed, upholding the High Court's decision that no further cess could be collected post the specified date.