TaxTMI 
TaxTMI 
1977 (4) TMI 155
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....the coal mines vested in the Central Government. Subsequently, the Coal Mines (Taking Over of Management) Act (15 of 1973) was duly enacted and from 1st May, 1973, the mines were nationalised. The period between 30th January, 1973, till 30th April, 1973, was described as the management period and during this intervening gap, the Government of India managed the collieries on behalf of the owners. Under the Coal Mines (Nationalisation) Act (26 of 1973) the coal mines specified in the schedule thereto stood vested absolutely in the Central Government from 1st May, 1973, free from all encumbrances. On 18th June, 1973, the Coal Mines Authority Limited was incorporated as a Government company and all right, title and interest of the Central Gover....
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.... specified in the Schedule shall stand transferred to, and shall vest absolutely in, the Central Government free from all encumbrances ....... 6.. (1) All property which vests in the Central Government or in a Government company under this Chapter shall, by force of such vesting, be freed and discharged from any trust, obligation, mortgage, charge, lien and all other encumbrances affecting it and any attachment, injunction or decree or order of any court restricting the use of such property in any manner shall be deemed to have been withdrawn. 7.. (1) Every liability of the owner, agent, manager or managing contractor of a coal mine, in respect of any period prior to the appointed day, shall be the liability of such owner, agent, manager ....
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....t may be taken for its recovery from the transferor, be payable by the transferee as if he were a dealer liable under this Act for such tax and the transferee shall be liable to pay tax on the sales made by him on and from the date of such transfer and shall within thirty days of the transfer apply for registration under this Act unless he is already registered. Explanation.........." A bare reading of this provision juxtaposed to the provisions of section 7 of Act 26 of 1973 clearly indicates that the petitioner can have no liability for sales tax dues against the owners of the collieries which have vested in the petitioner. The learned standing counsel has stated to us during the hearing of this application that Government have duly reg....