Long standing interim orders loot Nation's properties: Madras High Court calls for quick disposal of Income Tax, Mining, Excise Matters

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The Madras High Court recently expressed its concern over long pendency of cases involving large scale revenue and observed that cases of Income Tax, Customs, Excise, Mines and Minerals etc. must be disposed of quickly to prevent misuse of nation's property.

The Court was hearing a plea to grant necessary transport permits in favor of the petitioner, Dalia Refractories Limited for mining and transporting mined minerals in terms of the mining lease granted in respect of lands situated at Therani Village, Kunnam Taluk, Perambalur District to its factory at Dalmiapuram, Trichy District in respect of the petitioner's mining lease areas.

Advocate General representing the state Mr. R. Shanmugasundaram, stated that the petitioner's are yet to submit the Environmental Clearance Certificate' necessary for grant of lease. The petitioner represented by Advocate Rahul Balaji, also stated that the petitioners are yet to submit the same. 

In lieu of the above, Justice S.M Subramaniam directed the the petitioner to submit all the required documents, including the Environmental Clearance Certificate and comply with the norms and requirements as contemplated under the provisions of the Act and the Rules, enabling the Authorities to consider the case of the petitioner for grant of lease by strictly following the procedures as contemplated under law.

The order opined that while considering the writ petitions relating to Mining Operations, the Court has come across instances, where excess mining operations were carried on without adhering to the Rules and Regulations. The Court further noticed that by keeping the writ petitions long years, undue advantages are taken by the Mining Operators via interim orders. "All these things are to be seriously taken note of by the State also, as it involves the State Revenue, which is of paramount importance," the Court stated. 

The Court further observed,

"When large scale State Revenues are involved, more specifically, in mining operations, wherever writ petitions are entertained, the State must ensure that counter-affidavits and vacate stay petitions are filed immediately and the matter is taken up for hearing as expeditiously as possible by the High Court for early disposal as Nation's interest and Public Revenue is the consideration to be shown by all concerned, including the High Court."

Observing that no one should be allowed to mine without adhering to Act, Rules and Regulations, the Court observed,

"The growing tendency on writ side is that such writ petitions involving large scale revenue, more specifically, Income Tax, Customs, Excise, Mines and Minerals etc., interim orders are in force for several years and the Nation's properties are being looted or misused or taken undue advantage of. Such a situation is absolutely unconstitutional and further anything under the earth belongs to the Government and it is the Nation's property, which belongs to 'We the People of India'. Thus, no one can be allowed to extract without adhering to the Act, Rules and Regulations and any violations are to be treated seriously and all these persons must be liable for all consequences."

More than often, the filed writ petitions are not even listed for hearing before the court, which must be taken note of by the Registrar General of Madras High Court, the bench added.

"…There are several allegations that these writ petitions are not listed on account of bundles misplaced or on various other reasons, including corrupt activities and if these things are noticed, then serious actions are to be initiated against all officials, who all are responsible for lapses, negligence and dereliction of duty", the court underlined about the prevailing issue.

 Thus the petition disposed off without cost.

Dalmia Refractories Limited v. State of Tamil Nadu & Ors