As per case facts, numerous stone crusher units in Punjab challenged demand notices issued by District Mining Officers, alleging unauthorized minor mineral processing and violations of the Punjab Crusher Policy, ...
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IN THE HIGH COURT OF PUNJAB AND HARYANA
M/S KAHLON STONE CRUSHER
V/S
STATE OF PUNJAB AND
M/S INDER STONE CRUSHER
V/S
STATE OF PUNJAB AND OTHERS
M/S VASHISTH STONE CRUSHER
V/S
STATE OF PUNJAB AND OTHERS
M/S LUDHIANA STONE CRUSHER AND
V/S
STATE OF PUNJAB AND
M/S SANT STONE CRUSHER
V/S
STATE OF PUNJAB AND OTHERS
M/S U V STONE CRUSHER
V/S
STATE OF PUNJAB
118+121+122
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-22658
Date of Decision: 11.12.2025
M/S KAHLON STONE CRUSHER
PUNJAB AND OTHERS
CWP-16225
Date of Decision: 11.12.2025
M/S INDER STONE CRUSHER
PUNJAB AND OTHERS
CWP-20552
Date of Decision: 11.12.2025
M/S VASHISTH STONE CRUSHER
PUNJAB AND OTHERS
CWP-23514
Date of Decision: 11.12.2025
M/S LUDHIANA STONE CRUSHER AND SCREENING PLANT
…PETITIONER
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-25050
Date of Decision: 11.12.2025
M/S SANT STONE CRUSHER
PUNJAB AND OTHERS
CWP-25061
Date of Decision: 11.12.2025
M/S U V STONE CRUSHER
STATE OF PUNJAB AND OTHERS
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
22658-2025
Date of Decision: 11.12.2025
…PETITIONER
…RESPONDENTS
16225-2025
Date of Decision: 11.12.2025
…PETITIONER
…RESPONDENTS
20552-2025
Date of Decision: 11.12.2025
…PETITIONER
…RESPONDENTS
23514-2025
Date of Decision: 11.12.2025
SCREENING PLANT
…PETITIONER
…RESPONDENTS
25050-2025
Date of Decision: 11.12.2025
…PETITIONER
…RESPONDENTS
25061-2025
Date of Decision: 11.12.2025
…PETITIONER
…RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [2]
CWP-25210-2025
Date of Decision: 11.12.2025
M/S STONE LINKER CRUSHER UDYOG …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-25598-2025 (O&M)
Date of Decision: 11.12.2025
M/S JAI SHANKER STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-25956-2025 (O&M)
Date of Decision: 11.12.2025
M/S CAPTAIN STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-26407-2025(O&M)
Date of Decision: 11.12.2025
M/S RUHANI SCREENING AND CRUSHING PLANT
…PETITIONER
V/S
STATE OF PUNJAB THROUGH ITS PRINCIPAL SECRETARY,
DEPARTMENT OF MINES AND GEOLOGY
…RESPONDENT
CWP-27456-2025 (O&M)
Date of Decision: 11.12.2025
M/S HARJI STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-27950-2025 (O&M)
Date of Decision: 11.12.2025
M/S DOABA CONCRETE PLANT …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [3]
CWP-28083-2025 (O&M)
Date of Decision: 11.12.2025
M/S SHAHI STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-28557-2025 (O&M)
Date of Decision: 11.12.2025
M/s MALWA CONCRETE PLANT …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-29763-2025 (O&M)
Date of Decision: 11.12.2025
M/s YOGI STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-29765-2025 (O&M)
Date of Decision: 11.12.2025
M/s SHREE BALAJI INFRAREALCON PRIVATE LIMITED
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-29847-2025 (O&M)
Date of Decision: 11.12.2025
M/S BRAR STONE …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31148-2024 (O&M)
Date of Decision: 11.12.2025
M/S MALWA CONCRETE PLANT …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31153-2024 (O&M)
Date of Decision: 11.12.2025
CWP-30938-2025 (O&M)
and connected cases. [4]
M/S STONE LINKER CRUSHER UDYOG …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31251-2024 (O&M)
M/S SANT STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31207-2025 (O&M)
NEW SUTLEJ STONE CRUSHER UNIT 1 …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31254-2025(O&M)
Date of Decision: 11.12.2025
GURU KIRPA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB THROUGH ITS PRINCIPAL SECRETARY,
DEPARTMENT OF MINES AND GEOLOGY, PUNJAB
…RESPONDENT
CWP-33963-2025 (O&M)
Date of Decision: 11.12.2025
M/S MAHAVIR STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-8968-2024 (O&M)
Date of Decision: 11.12.2025
SEIGNEUR STONE CRUSHER AND WASHING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-26468-2025 (O&M)
Date of Decision: 11.12.2025
NEELAM STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [5]
CWP-31114-2025 (O&M)
Date of Decision: 11.12.2025
M/S MASTER STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31123-2025 (O&M)
Date of Decision: 11.12.2025
M/S CHANDIGARH STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31127-2025 (O&M)
Date of Decision: 11.12.2025
M/S SOURAV CONCRETES …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31133-2025 (O&M)
Date of Decision: 11.12.2025
M/S WALIA STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-31182-2025 (O&M)
Date of Decision: 11.12.2025
M/S MAHADEV STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-31197-2025 (O&M)
Date of Decision: 11.12.2025
M/S BHARAT STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [6]
CWP-32159-2025 (O&M)
Date of Decision: 11.12.2025
GAD STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-32161-2025 (O&M)
Date of Decision: 11.12.2025
M/S GOLDEN AGGREGATES SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND ORS
…RESPONDENTS
CWP-32165-2025 (O&M)
Date of Decision: 11.12.2025
M/S GURU KIRPA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-32179-2025 (O&M)
Date of Decision: 11.12.2025
M/S GILL STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-32232-2025 (O&M)
Date of Decision: 11.12.2025
RUHANI SCREENING AND CRUSHING PLANT …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-32259-2025 (O&M)
Date of Decision: 11.12.2025
MG STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [7]
CWP-32344-2025 (O&M)
Date of Decision: 11.12.2025
M/S RUHANI SCREENING AND CRUSHING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-32432-2025 (O&M)
Date of Decision: 11.12.2025
SAPTRISHI STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-32440-2025 (O&M)
Date of Decision: 11.12.2025
GOLDEN AGGREGATES AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-32536-2025 (O&M)
Date of Decision: 11.12.2025
M/S SAPTRISHI STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-32604-2025 (O&M)
Date of Decision: 11.12.2025
GR STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-32605-2025 (O&M)
Date of Decision: 11.12.2025
PANCHKULA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [8]
CWP-32639-2025 (O&M)
Date of Decision: 11.12.2025
PANCHKULA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-33331-2025 (O&M)
Date of Decision: 11.12.2025
GR STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-33333-2025 (O&M)
Date of Decision: 11.12.2025
M/S BHARAT STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-33338-2025 (O&M)
Date of Decision: 11.12.2025
M/S NEW SUTLEJ STONE CRUSHER UNIT II
…PETITIONER
V/S
STATE OF PUNJAB AND ORS
…RESPONDENTS
CWP-33371-2025 (O&M)
Date of Decision: 11.12.2025
M/S MG STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-33377-2025 (O&M)
Date of Decision: 11.12.2025
M/S GURU KIRPA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-33398-2025 (O&M)
Date of Decision: 11.12.2025
M/S SHAH STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [9]
CWP-33853-2025 (O&M)
Date of Decision: 11.12.2025
GURU KIRPA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-33857-2025 (O&M)
Date of Decision: 11.12.2025
M/S NEW SUTLEJ STONE CRUSHER UNIT 1 …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-33908-2025 (O&M)
Date of Decision: 11.12.2025
SAI LADDI SHAH SCREENING PLANT …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-33916-2025(O&M)
Date of Decision: 11.12.2025
NEW SATLUJ STONE CRUSHER UNIT 1 …PETITIONER
V/S
STATE OF PUNJAB THROUGH ITS PRINCIPAL SECRETARY,
DEPARTMENT OF MINES AND GEOLOGY, PUNJAB
…RESPONDENT
CWP-33920-2025 (O&M)
Date of Decision: 11.12.2025
M/S SUPREME ENTERPRISES …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-33922-2025 (O&M)
Date of Decision: 11.12.2025
M/S GN STONE CRUSHER SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [10]
CWP-33923-2025 (O&M)
Date of Decision: 11.12.2025
M/S GILL STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-33989-2025 (O&M)
Date of Decision: 11.12.2025
NEELAM STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-34342-2025 (O&M)
Date of Decision: 11.12.2025
M/S A.S BRAR STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34343-2025 (O&M)
Date of Decision: 11.12.2025
SAI LADDI SHAH SCREENING PLANT …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34346-2025 (O&M)
Date of Decision: 11.12.2025
NEW SATLUJ STONE CRUSHER UNIT 1 …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34347-2025 (O&M)
Date of Decision: 11.12.2025
M/S GN STONE CRUSHER AND SCREENING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [11]
CWP-34350-2025 (O&M)
Date of Decision: 11.12.2025
SUPREME ENTERPRISES …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34876-2025 (O&M)
Date of Decision: 11.12.2025
M/S SAT SAHIB STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34884-2025 (O&M)
Date of Decision: 11.12.2025
M/S NEW SUTLEJ STONE CRUSHER UNIT II …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34887-2025 (O&M)
Date of Decision: 11.12.2025
M/S AKME CRUSHERS AND BUILDERS PVT LTD
…PETITIONER
V/S
STATE OF PUNJAB AND OTHERS
…RESPONDENTS
CWP-34889-2025 (O&M)
Date of Decision: 11.12.2025
M/S GURU NANAK STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-34895-2025 (O&M)
Date of Decision: 11.12.2025
SAT SAHIB STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND ORS …RESPONDENTS
CWP-34903-2025 (O&M)
Date of Decision: 11.12.2025
M/S SAT SAHIB STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-30938-2025 (O&M)
and connected cases. [12]
CWP-35351-2025 (O&M)
Date of Decision: 11.12.2025
SANTOKH SINGH …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-35806-2025 (O&M)
Date of Decision: 11.12.2025
M/S NEW SUTLEJ STONE CRUSHER UNIT I …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-35833-2025 (O&M)
Date of Decision: 11.12.2025
GURU KIRPA STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
CWP-35838-2025 (O&M)
Date of Decision: 11.12.2025
M/s SAI STONE CRUSHER …PETITIONER
V/S
STATE OF PUNJAB AND OTHERS …RESPONDENTS
121 CWP-35622-2025(O&M)
Date of Decision: 11.12.2025
M/S AKME CRUSHERS AND BUILDERS PVT LTD
…PETITIONER
V/S
STATE OF PUNJAB AND ORS
…RESPONDENTS
122 CWP-35641-2025(O&M)
Date of Decision: 11.12.2025
M/S RUHANI SCREENING AND CRUSHING PLANT
…PETITIONER
V/S
STATE OF PUNJAB AND ORS
…RESPONDENTS
CORAM: HON’BLE MR. JUSTICE ASHWANI KUMAR MISHRA
HON’BLE MR. JUSTICE ROHIT KAPOOR
Present: Mr. Mansur Ali, Sr. Advocate with
Mr. Vaibhav Garg, Advocate, and
CWP-30938-2025 (O&M)
and connected cases. [13]
Mr. Varinder Dhiman, Advocate,
Mr. Varinder Pal Singh Mithewal, Advocate,
Mr. Harsh Vasu Gupta, Advocate,
Mr. Saurav Bhatia, Advocate,
Mr. Sartaj Singh Thakur, Advocate, for the petitioner(s).
Mr. Ramandeep Singh Pandher, Addl. AG, Punjab.
***
ASHWANI KUMAR MISHRA, J. (Oral)
1. All the petitions raise common questions of law and facts and
have been heard together. They are thus, being disposed of by this common
judgment with the consent of learned counsel for the parties. For the sake of
brevity, facts are being extracted from CWP-22658-2025. Petitioner in the
leading case has challenged demand notice(s) dated 06.08.2024 (Annexure
P/2), 07.10.2024 (Annexure P/3) and 25.11.2024 (Annexure P/4), which
record that it has processed unauthorized quantity of minor mineral during
different months in the year 2024 and demanded the petitioner to pay various
amounts as also the order dated 16.05.2025, of Superintending Engineer,
Ropar, dismissing the petitioner’s appeal arising out of aforesaid demand
notice(s). Similar demand notice(s) issued to other petitioners as also the
appellate orders passed in some of such cases are assailed in the connected
matters.
2. Petitioners in this bunch of writ petitions are the stone crusher
units operating in the State of Punjab. They are aggrieved by the demand
notice(s) issued to them by the District Mining Officer of the concerned
district(s) holding them liable to pay specified sums for alleged violation of
the provisions of the Punjab Crusher Policy, 2023 (for short ‘the Policy,
2023) or the Punjab Minor Minerals Rules, 2013 (for short ‘the Rules, 2013).
2. Notices are issued to the petitioners under the Policy, 2023 for
submitting incorrect returns or in Form ‘R’ of the Rules, 2013 for illegal
CWP-30938-2025 (O&M)
and connected cases. [14]
mining. It is urged by the petitioners that neither they have been made aware
of the exact violations attributed to them nor they are given opportunity to
explain their stand and the competent authority has otherwise not determined
their liability in accordance with law.
3. In order to deal with the petitioners’ grievance, it would be
necessary to refer to some of the provisions applicable in the present case.
The Rules, 2013 are made pursuant to the provisions of the Mines and
Minerals (Development and Regulation) Act, 1957 (for short ‘the Act, 1957).
Apart from other aspects, the Rules 2013 regulate assessment of royalty. Rule
85 of the Rules 2013, in this regard, is relevant and is reproduced as under:-
“5. Assessment of royalty. –
(1) If the assessing authority is satisfied without requiring the
presence of the assessee or the production by him of any
evidence that the returns furnished in Form ‘N’ in respect of any
period are correct and complete, he shall assess the amount of
royalty due from the assessee on the basis of such returns and
record assessment order in Form ‘O’.
(2) If the assessing authority is not satisfied without requiring
the presence of the assessee who furnished the returns in Form
‘N’ or production of evidence that the returns furnished in Form
‘N’ in respect of any period are correct and complete, he shall
serve on such assessee a notice in Form ‘P’, requiring him on a
date and at a place specified therein, to attend in person or to
cause to be produced any evidence (on which such assessee may
rely) in support of such returns.
(3) In case the assessee having furnished the returns in respect
of a period in Form ‘N’ fails to comply with the terms of the
notice in Form ‘P’ issued under sub- rule (2), the assessing
authority shall within three years after the expiry of such period
proceed to assess to the best of his judgment, the amount of the
CWP-30938-2025 (O&M)
and connected cases. [15]
royalty due from the assessee and record the assessment order
in Form ‘O’.
(4) If an assessee does not furnish the returns in respect of any
period by the due date, the assessing authority shall serve a
notice upon the assessee in Form ‘Q’ and after giving the
assessee a reasonable opportunity of being heard shall, within a
period of three years after the expiry of the said period, proceed
to assess to the best of his judgment the amount of royalty if any
due from the assessee and record the assessment order in
Form’O’.
(5) If upon information, which has come into his possession the
assessing authority is satisfied that any person has raised,
without any lawful authority, any minor mineral from any land
and has not paid the royalty due therein to the Government, the
assessing authority shall within three years after the expiry of
the period during which the land was occupied by such person
serve on such person a notice in Form ‘R’ and after giving such
person a reasonable opportunity of being heard, proceed to
assess to the best of his judgment the amount of royalty due from
him. The assessing authority may also pass an order for
recovery from such person of the minor minerals so raised or
where such minor mineral has already been disposed of, the
price thereof.
(6) The amount of royalty due and the price of minor mineral, if
any shall be paid by the assessee into the Government treasury
by such date as may be specified in the notice in Form ‘S’ issued
by the assessing authority for this purpose and the date so
specified shall not be less than thirty days from the date of
service of such notice:
Provided that the assessing authority may in respect of any
particular assessee and for reasons to be recorded in writing
extend the date of such payment or allow the payment of royalty
and price, if any, by instalments not exceeding four.
(7) If in consequence of definite information which has come
into his possession the assessing authority discovers that an
CWP-30938-2025 (O&M)
and connected cases. [16]
assessee has been under assessed or escaped assessment of
royalty in any year, the assessing authority may, at any time
within three years after the expiry of that year re-assess the
royalty in Form ‘O’ after giving the assessee a reasonable
opportunity of being heard.
(8) The assessing authority may, at any time, within one year
from the date of any order passed by him of his own motion,
rectify any clerical or arithmetical mistake apparent from the
record and within a like time period rectify any such mistake
which has been brought to his notice by any person, affected by
such order.”
4. Rule 85, aforesaid, would clearly indicate the manner in which
assessment of royalty is to be made in different circumstances. In case where
the mining is being undertaken by the mining licensee, returns are to be
furnished in Form ‘N’ and assessment orders are to be passed in Form ‘O’.
Rules of 2013, further provide for the procedure to be followed for passing
the order of assessment. Sub-Rule 5 deals with a distinct exigency i.e. of
illegal mining. In this case also, a notice in Form ‘R’ is to be issued only after
giving such person reasonable opportunity of being heard and assess the
amount of royalty due from him. It is thereafter that the assessing authority
can pass an order for recovery from such person of the minor mineral so
raised or the price thereof. The amount assessed is then to be paid by the
assessee into the government treasury, by such date as may be specified in
the notice issued in Form ‘S’ which shall not be less than 30 days from the
date of service of such notice. In appropriate is the assessing authority
reserves the right to extend the date of such payment for reasons to be
recorded in writing or even allow the payment of royalty and price, by
installments not exceeding four.
CWP-30938-2025 (O&M)
and connected cases. [17]
5. Similarly, the monthly returns submitted by the crusher units
under the Policy, 2023, are required to be assessed by an Officer authorized
by the Director (Mining) for any deviation on part of the crusher unit, by
virtue of Clause 16(c) and (h) of the said policy. Clause 20 of the Crusher
Policy, 2023, also provides for a remedy of appeal before the Administrative
Secretary, Mines and Geology, State of Punjab. However, in none of the
cases where demand is raised for violation of the provisions of the Crusher
Policy, 2023, any order of assessment is passed, either.
6. Admittedly, in this bunch of petitions, no orders of assessment
are passed referable to Rule 85 of the Rules, 2013 or the Crusher Policy,
2023, as is required. The impugned demand notices only specify the amount
which is found due and payable against the petitioner(s) crusher units. The
determination of liability of the petitioner(s) under the impugned demand
notices are, therefore, not found to be consistent with the requirement of law.
7. Viewed from both the aspects, we find that the impugned
demand notices raised by the State of Punjab cannot be allowed to stand in its
current form inasmuch as none of the petitioners have been made aware of
the nature of demand raised against them in accordance with the applicable
procedure nor any opportunity of contest has been given to them. In such
circumstances, on this short point alone, the grievance of the petitioners is
found to have substance and the writ petitions consequently are liable to
succeed.
8. We may also note that in the Rules, 2013, there is a remedy of
appeal before the State Geologist. During the pendency of the writ petitions,
Rule 87 has been amended and the power of appellate authority is delegated
to Superintending Engineer. The appellate orders passed against some of the
CWP-30938-2025 (O&M)
and connected cases. [18]
petitioners are also assailed in the respective writ petitions. The appeals have
been dismissed by the Superintending Engineer. At the time when such
orders were passed in appeal, the Superintending Engineer was not the
appropriate appellate authority under Rule 87 of the Rules, 2013. Even
otherwise, we find that these orders passed in appeal by the Superintending
Engineer as appellate authority, cannot be sustained once it is found that the
liability of the petitioners has not been determined in accordance with the
procedure prescribed by passing appropriate orders of assessment and this
aspect has completely been glossed over.
9. For coming to the conclusion that appropriate procedure has not
been followed before demand notices were issued to the petitioners, we find
support from the observations made by a Coordinate Bench of this Court in
the case of Manpreet Singh vs. State of Punjab and others
, CWP-11054-
2020, decided on 06.08.2020. The Division Bench has held that compliance
with Section 85(5) of the Punjab Mines and Minerals Rules, 2013, is essential
before a demand of royalty could be raised. The observations made by the
Division Bench in paras No.18 and 19 are reproduced herein after:-
18. The Court is unable to agree with this contention. Clearly,
Form ‘S’, which is titled ‘Demand Notice’, does not even read
like an assessment order. By no stretch of imagination, can this
demand notice in Form ‘S’ be considered to be an assessment
order. The contention is, therefore, rejected. The inevitable
conclusion is that the mandatory requirement of passing an
assessment order in terms of Rule 85 (5) of the Rules prior to
raising a demand, has not been complied with by the
Respondents.
19. A perusal of the order dated 3rd July, 2020 rejecting the
Petitioner’s appeal, reveals that this violation of Rule 85 (5) of
the Rules has not been noticed by the Director who passed the
CWP-30938-2025 (O&M)
and connected cases. [19]
order. As a matter of fact, the aforesaid order notices but does
not decide many of the Petitioner’s contentions raised in the
said appeal.”
10. In view of the analysis and discussions, aforesaid, we allow all
the writ petitions and consequently the demand notices as well as the orders
passed in appeals, which are impugned in respective writ petitions, are
quashed. The State of Punjab shall, however, be at liberty to proceed against
the petitioners by scrupulously following the procedure laid down for
determination of royalty either for violation of Rules, 2013 or Crusher Policy,
2023, by passing appropriate orders of assessment in accordance with law.
For such purposes, the State of Punjab shall also be at liberty to issue notices
specifying the nature of violation attributed to each of the petitioners, in
terms of the rules/policy, wherever applicable, giving the petitioners a
reasonable opportunity of hearing, in the matter.
11. The writ petitions are consequently allowed. No orders are
passed as to costs.
12. All pending misc. application(s), if any, also stand disposed of.
(ASHWANI KUMAR MISHRA)
JUDGE
(ROHIT KAPOOR)
JUDGE
11.12.2025
rajesh
1. Whether speaking/reasoned? : Yes/No
2. Whether reportable? : Yes/No
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