M/S. Ultratech Cemco Ltd vs State Of Maharashtra & Anr

The Supreme Court held that the appellant, Ultra Tech Cement Ltd., is liable to pay surface rent as per the lease deed and the Mining Concession Rules, 1960, but is exempt from paying Zilla Parishad (ZP) cess and Gram Panchayat (GP) cess under Section 151(1) of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961, and Section 127(1) of the Bombay Gram Panchayats Act, 1958, respectively, due to its exemption from land revenue under Section 64 of the Maharashtra Land Revenue Code, 1966. The Court clarified that the demand for cess was not valid as it was not authorized under the relevant statutes. The appeal was partly allowed, affirming the liability for surface rent but rejecting the demand for cesses.