Case ID: 4269

Judgment:
ivil Appeal Nos. 1331/79 and 426 of 1980. Appeals by Special Leave from the Judgment and order dated 16 4 1979 of the Delhi High Court in W.P. No. 489/76. M. C. Bhandare	 A. C. Gulati	 G. section Chatterjee and B. B. Sawhney for the Appellants in CA No. 1331/79 and for Respondent in CA 4261 80. Lal Narain Sinha	 Att. and Miss A. Subhashini for the Appellants in CA No. 426 and Respondents in CA No. 1331/79. The Judgment of the Court was delivered by SEN J. These appeals by special leave from a judgment of the Delhi High Court. involve interpretation of section 2(h) of the 	 ]973	 as amended by the Coal Mines Nationalisation Laws (Amendment) Act	 1978	 as well as of sub section (2) of section 18 read with sub sections (3) and (4) of section 19 of the Act. The importance of this case in its legal aspect consists in the question as to whether the Central Government has the power under sub section (3) of section 19 of the Act to receive up to the specified date	 i.e.	 June 30	 1975 any money due to a coal mine notwithstanding that 411 the realisation pertains to a period prior to that date. even though A such amounts may not be the "current assets"	 by reason of Explanation to section 2(h)(xii)	 and to apply such realisations under sub section (4) thereof to discharge the liabilities of such coal mine which could not be discharged by the appointed day	 i.e.	 May 1. 1973. The facts of the case are as follows: Messrs Shethia Mining & Manufacturing Corporation	 Calcutta apparently owned three non coking coal mines	 two in the State of West Bengal viz.	 New Satgram and New Jamuria coal mines	 and one in the State of Maharashtra viz. New Majri coal mine. The concern also owned a workshop called the New Satgram Engineering Works. in short	 "Engineering Unit"	 built on a plot adjacent to the New Satgram coal mine in 1964. Outside the mining area	 but adjacent to it	 it had constructed a building known as the Technical Director 's Bungalow built somewhere in 1957 58. In or about 1960 61	 it had constructed another building on the same plot of land	 namely	 the Guest House used for the residence of officers and staff of the mines. The management of the aforesaid coal mines was first taken over under the Coal Mines (Taking over of Management) ordinance. 1973 pending nationalisation of such mines and vested in the Central Government from the appointed day i.e.	 January 31	 1973. The ordinance was replaced by the Coal Mines (Taking over of Management Act	 1973	 hereinafter referred to as the "Management Act". Thereafter	 Parliament enacted the Coal Mines (Nationalisation) Acts 1973	 hereinafter referred to as the 'Nationalisation Act '	 providing for the acquisition and transfer of the rights	 title and interest of the owners in respect of the coal mines specified in the Schedule with a view to re organising and reconstructing such coal mines so as to ensure the rational. co ordinated and scientific development and utilisation of coal resources consistent with the growing requirements of the country. The Nationalisation Act provides by sub section (1) of section 3 that the right	 title and interest of the owners in relation to the coal mines specified in the Schedule shall stand transferred to	 and vest absolutely in	 the Central Government free from all incumbrances with effect from the appointed day	 i.e.	 May 1. 1973. The mines in question were nationalised and have been mentioned at serial Nos. 383	 577 and 601 in the Schedule. The right	 title and interest of Messrs Shethia Mining & Manufacturing Corporation consequently vested in the Central Government and subsequently by a notification in the Government Company	 i.e.	 the Coal (India) Ltd. 412 The management of the New Satgram Engineering (hereinafter called the petitioners) Works tried at first	 to challenge the validity of the Coal Mines (Taking over of Management) ordinance	 1973 by a petition in this Court under article 32 of the Constitution being Writ Petition No. 81 of 1973. On February 12	 1973 they obtained rule nisi and an interim order restraining the taking over of the Engineering Unit. On May 4	 1973 the Court made the stay absolute. Between the making of the two orders	 the Coal Mines (Taking Over of Management) Act	 1973 was enacted on March 31	 1973 with retrospective effect from January 31	 1973. On May 17	 1973	 the Central Government took over possession of the Technical Director 's Bungalow and the Guest House. On May 30	 1973 the was enacted and came into force with retrospective effect from May 1. On August 30	 1973 the Management filed another petition under article 32 of the Constitution being Writ Petition No. 1673 No. 1973 challenging the validity of the Act. On September 19	 1473 the Court issued rule nisi and an ad interim order in terms of the earlier order. On August 10	 1975 the Management Act and the Nationalisation Act were both placed in the Ninth Schedule	 by the Constitution (Thirtyninth Amendment) Act being item Nos. 98 and 99 thereof on April 1	 1976 the petitioners withdrew their Writ Petitions Nos. 81 and 1673 of 1973 but two days after	 i.e.	 on April 3	 1976 they presented a petition under article 226 of the Constitution before the Delhi High Court being Writ Petition No. 489 which has given rise to these appeals. It is not unworthy of mention here that the main relief	 if rot the only substantial relief	 sought by the petitioners in their petition under article 226 of the Constitution	 was for the issue of a writ or direction in the nature of Mandamus in regard to the New Satgram Engineering Works	 but it appears that at the hearing in the High Court the submissions ranged over a much wider field. The petitioners alleged that until April 30	 1973	 i.e.	 prior to the appointed day	 Messrs Shethia Mining & Manufacturing Corporation were the owners of the two coal mines i.e.	 New Satgram and New Majri	 and as on that day. the outstanding dues from sundry debtors were Rs. 68.74 lacs	 further that from January 31	 1973 to April 30	 1973 i.e.	 during the period of management	 the Central Government had despatched coal from the aforesaid two mines worth Rs. 53.22 lacs and that a sum of Rs. 7	28	342.54 was still outstanding as on April 30	 1973 towards subsidy receivable from the erstwhile Coal Board 413 established under section 4 of the Coal Mines (Conservation and Safety) Act	 1952 on account of hard rock mining and stowing operations. It was also asserted that between the years 1962 and 1967 the petitioners had advanced a sum of Rs. 2	51	597.24 to the Eastern Railways for the construction of a railway siding	 but the project having been abandoned on January 18	 1973 the amount had become due	 although no such claim was made in the writ petition. The High Court partly allowed the writ petition. It declined to go into the question as to whether the Engineering Unit. together with Shethia Bhavan and all its assets etc. 	 the Technical Director 's Bungalow. and the Guest House	 were or were not covered by the definition of 'mine ' in B. 2(h)(vi)	 (vii) and (xi) of the Nationalisation Act	 but declared that the subsidy amounting to Rs. 7	28	342.54 receivable from the erstwhile Coal Board and outstanding as on May 1	 1973 did not vest in the Central Government under sub section (1) of section 3 being impressed with trust. It further held that any amount which could not be realised until June 30	 1975	 i.e.	 the specified date	 under sub section (3) of section 19 of the Act	 would be realisable by the erstwhile owners of the coal mines. As regards the amount of Rs. 2	51	597.74 advanced by the petitioners to the Eastern Railways for construction of a railway siding	 it held that no such claim having been made in the writ petition	 they cannot be permitted to raise it. In these appeals	 three questions arise; (1) whether the High Court having held that there was no special machinery provided in the Act for determining the question whether a particular asset fell within the definition of 'mine ' contained in section 2(h) of the Act	 it ought to have	 on the facts and circumstances of the present case	 decided the said question in the exercise of its jurisdiction under article 226 of the Constitution? (2) Whether on a true construction of sub section (3) of section 19 of the Act	 the Central Government was entitled	 to the exclusion of all other persons	 to receive up to the specified date	 any money due to the coal mines in question	 realised after the appointed day	 i.e.	 May 1	 1973 notwithstanding that the realisation pertained to a period prior to that day	 and under sub section (4) thereof to discharge the liabilities of the coal mines which could not be discharged by the appointed day	 from out of such realisation up to the specified date	 i.e.	 June 30	 1975? If that be so	 whether any amount which could not be realised until the specified date	 i.e.	 June 30	 1975 would be realisable by the erstwhile coal mine owners directly? (3) Whether the amount of subsidy receivable from the Coal Board established under section 4 of the Coal Mines (Conservation and Safety) Act	 1952 with respect to any period before the appointed day did not fall within the purview 414 of the definition of 'mine ' contained in section 2(h)(xii)	 being excluded from the expression 'current assets ' by reason of the Explanation thereto. It will be convenient in the first instance to deal with the first point which involves a mixed question of Law and fact. The facts have still to be investigated but the parties seek a declaration of the Law in the light of which the issues may be determined. The contains no provision for determining the question whether a particular asset falls within the definition of 'mine ' as defined in section 2(h) of the Act or not. In the Nationalisation Act	 'mine ' in section 2(h) is defined	 except What is immaterial	 in the following terms: "2. Definitions. In this Act	 unless the context otherwise requires	 XXX XXX XXX (h) 'mine ' means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on	 and includes (vi) all lands	 buildings	 works	 adits	 levels	 planes	 machinery and equipments	 instruments	 stores	 vehicles	 railways	 tramways and siding in	 or adjacent to	 a mine and used for the purposes of the mine; (vii) all workshops (including buildings	 machinery	 instruments	 stores	 equipment of such workshops and the lands on which such workshops stand)	 in	 or adjacent to	 a mine and used substantially for the purposes of the mine or a number of mines under the same management; XXX XXX XXX (xi) all lands and buildings other than those referred to in sub cl. (x)	 wherever situated	 if solely used for the location of the management	 sale or liaison offices	 or for the residence of officers and staff	 of the mine: (xii) all other fixed assets. movable and immovable	 belonging to the owner of a mine	 wherever situate	 and current assets	 belonging to a mine	 whether within its premises or outside. Explanation. The expression 'current assets ' does not include	 (a) dues representing the sale of coal and coal products effected at any time before the appointed day and outstanding immediately before the said day; 415 (b) dues from the Coal Board	 established under section 4 of the 	 prior to the repeal of the said Act with respect to any period before the appointed day; (c) dues from sundry debtors	 loans and advances to other parties and investments	 not being investments in the coal mines;" It will be seen that there is a difference in the language used in section 2(h)(vii) and (xi). Sub clause (vii) uses the words "in	 or adjacent to	 a mine" and "used substantially" for the purposes of the mine or a number of mines under the same management	 in relation to workshops. The use of the word 'and ' makes both the conditions conjunctive. Sub clause (xi) uses the words "if solely used" for the location of the management	 sale or liaison offices	 or for the residence of officers and staff	 of the mine	 in relation to lands and buildings. The difference in language between the two expressions "used substantially" and "solely used" is obvious. It is	 therefore	 possible to contend that lands and buildings appurtenant to a coal mine	 if not exclusively used for purposes of the colliery business	 would not come within the definition of mine in section 2(h)	 i.e.	 it would depend upon the nature of user	 and that the crucial date is the date of vesting. We are inclined to think that the distinction though apparent may not be real in the facts and circumstances of a particular case. A workshop or a building constructed initially for the purpose of a coal mine cannot by its being diverted to other purposes cease to belong to the mine. What is of the essence is whether the workshop or the building originally formed a part and parcel of the coal mine. The subsequent user may not	 in our opinion	 be very material. To illustrate	 a workshops which has come into existence for and because of the mine but which also comes to be used for purposes other than of the mine does not on that account alone cease to be a workshop used substantially for the purposes of the mine. Again	 a building which is constructed to locate the management offices of the mine but which is used to accommodate some other concern because of the availability of space does not on that account alone cease to be solely used for locating the management offices of the mine. By reason of sub section (1) of section 3 of the Act the right	 title and interest of the owners in relation to the coal mines specified in the Schedule stand transferred to	 and vest absolutely in the Central Government free from all incumbrances. Parliament instead of providing that the word 'mine ' shall have the meaning assigned to it in the has given an enlarged definition of 'mine ' in section 2(h) so that 416 not merely the colliery but everything connected with the mining industry should vest in the Central Government	 i.e.	 not only that part of the industry which consisted of raising	 winning and getting coal but also that part of it which consisted in the sale of coal and its supply to customers both of which are a part of an integrated activity. This is manifested by sub clauses (i) to (xii) of clause (h) of section 2	 i.e.	 all the assets belonging to a mine vest in the Central Government. As against this	 the liabilities are not taken over. Section 7 of the Act provides that 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 or managing contractor	 as the case may be	 and shall be enforceable against him and not against the Central Government or the Government Company. Thus	 there was no question of setting up a Tribunal for adjudication of title to the properties vested. Parliament by an enlarged definition of mine as contained in section 2(h) of the Act has indicated the nature of the properties that vest	 and the question whether a particular asset is taken within the sweep of section 2(h) depends on whether it answers the description given therein. Where there is a dispute as to whether a particular property vests or not	 the dispute undoubtedly is a civil dispute and must	 therefore	 be resolved by a suit. It was contended that the High Court should have gone into the question of title of the parties with respect to the properties in dispute particularly when sufficient documentary evidence was placed on record	 as reflected in the judgment. We are afraid the matter is not as simple as is suggested. The documents on record merely tend to show that the engineering unit though adjacent to	 was situate on a different plot	 and there was an attempt to show that it was not a workshop in	 or adjacent to	 a mine. We are of the view that this hardly matters. Merely because the land on which a workshop of a coal mine is located bears a different plot number	 or even if there is a compound wall between the main office of the coal mine and the workshop	 it would not cease to be part of the mine. The question in such cases will always be whether the workshop is 'located in	 or adjacent to	 a mine '	 and was 'used substantially for the purposes of the mine under the same management '. These are but essentially questions of fact to be deter mined according to the facts and circumstances of each particular case. When the facts themselves are seriously controverted	 the High Court was justified in observing that the dispute relating to the properties in question raised a 'serious question of title ' and the parties must get their rights adjudicated upon in a civil court. 417 It was pressed upon the High Court that the two businesses of Messrs Shethia Mining & Manufacturing Corporation viz.	 the colliery business and the engineering business were two separate and distinct businesses	 for they were governed by two different sets of laws. It was alleged that there were separate accounts kept	 with a separate profit and loss account and a separate balance sheet with respect to each. According to the management	 therefore	 the colliery business on the one hand and the engineering business on the other were treated severally for all purposes. It was alleged that between the years 1968 and 1971	 the total sales billed by the engineering unit were to the magnitude of Rs. 50	79	675. As against this	 the sales to the New Satgram Coal Mines were only to the tune of Rs. 3	71	384 representing the costs of light structurals supplied. With respect to the remaining sum of Rs. 47	08	391 received by the engineering unit it was alleged to represent sales of light and medium structural works	 for which no licence under the Industries (Development and Regulation) Act	 1951 was required	 to various public sector undertakings like Hindustan Steel Construction Co. for Bokaro steel plant	 Fertilizers & Chemicals Travancore for Durgapur Fertilizer Project	 Hindustan Cables	 Kapper India	 Government of Nagaland etc. viz.	 to parties altogether unconnected with the coal industry. The question whether a workshop is 'substantially ' used for the purposes of a mine necessarily involves an enquiry as to whether it pertains to	 or in substance is	 part of the mine. The value of jobs executed for the mine as against those for others is not really determinative of the question. If a workshop is	 in fact	 a part of a coal mine	 it does not cease to be so merely because its utilisation Lies in the production of materials supplied to third parties. While a workshop may form part of a mine and is substantially used as such	 it may be utilised for turning out other products; it all depends upon the circumstances of each case	 whether it forms part of a mine or not. The Union of India has joined issue by contending that not only the mine in question but also the workshop has vested in the Central Government. The assertions made by the management with regard to workshop are all denied. It is pleaded that the relationship and nexus of the said workshop is established by its being adjacent to the New Satgram Colliery and by the fact that the workshop was used substantially for the purposes of that mine and other mines under the same management as required by section 2(h)(vii) of the Nationalisation Act. It is asserted that the management has rested their case on a bald statement that the workshop is not situate in	 or adjacent to	 a mine	 with out supporting it with any documentary proof. It is alleged that as soon as information regarding passing of the law vesting management 418 of the mine was derived	 the management deliberately removed all the relevant books including the books of accounts which could have contradicted their present claim. Obviously the claim of the appellant that the workshop was not substantially used for purposes of the mine is only an afterthought. With regard to the Technical Director 's Bungalow	 it is submitted by the Union of India that the said bungalow	 wherever situate	 is included in sub clause (xi) of clause (h) of section 2. It is urged that merely because that the land under such building is not 'one falling within the mining area ' is wholly immaterial. Even otherwise	 the said bungalow	 in any case	 falls under sub clause (xii) of cl. (h) of section 2 of the Act. The said bungalow being a fixed asset belonging to the owners of the mine	 forms part of the mine as defined in section 2(h)(xii). As such	 even assuming that the said bungalow was not used solely for the purpose of the residence of officers. it would still be included in the definition of mine under the Nationalisation Act. Reliance is also placed on the admission made by the management in para 11 of the writ petition that the workshop was 'closed down in July 1970 '. The Management Act and the Nationalisation Act came into force in 1973. The said workshop was	 therefore	 admittedly closed down about 3 years earlier. As such	 it is urged that there could be no question of the Technical Director of the coal mine being in charge of the said workshop at the relevant time so as to justify the plea raised by the management. It is pointed out that the management have themselves admitted that the building in question was constructed in 1957 58 for the residence of the Technical Director	 whereas the workshop was 'constructed in 1964 '	 as stated in para 9 of the petition. As regards the Guest House also	 it is urged by the Union of India that for similar reasons it would be covered by sub cl. (xi) or (xii) of cl. (h) of section 2 of the Act. The question whether the engineering unit was 'situate in	 or adjacent to '	 the New Satgram coal mine and was 'substantially ' used for purposes of the mine as well as the question whether the Technical Director 's Bungalow and the Guest House were 'solely ' used for the residence of officers and staff of the mine and	 therefore	 fall within the definition of 'mine ' as contained in section 2(h) of the Nationalisation Act	 cannot obviously be decided in proceedings under article 226 of the Constitution. The proper remedy is by way of a suit	 as rightly observed by the High Court. 419 It is	 however	 urged that the filling of a suit would involve the parties into protracted litigation and inordinate delay in settling their claims. The parties request that their dispute with respect to the New Satgram Engineering Works including Shethia Bhawan together with its all assets	 Technical Director 's Bungalow and the Guest House be referred to arbitration. This brings us to the main question	 namely	 as to the scope and effect of sub sections (3) and (4) of section 19 of the Nationalisation Act. On a construction of these provisions	 the High Court was of the view that the Central Government	 upto the specified day	 i.e.	 June 30	 1975 were entitled to receive to the exclusion of all other persons. any money due to the coal mine	 after the appointed day	 notwithstanding that realizations pertained to the period prior to that day: but with respect to any amounts which could not be realised until June 30	 1975 it held that they would be realizable by the erstwhile owners of the coal mines directly. For a proper appreciation of the point involved	 it is necessary to set out the provisions of section 19 which read as follows: "19. Statement of accounts in respect of the period of management by the Central Government	 etc. (1) The Central Government or the Government Company	 as the case may be	 shall cause the books in relation to each coal mine	 the management of which has vested in it under the Coal Mines (Taking over of Management) Act	 1973	 to be closed and balanced as on the date immediately before the appointed day	 and shall cause a statement of accounts	 as on that day	 to be prepared	 wishing such time	 in such form and in such manner as may be prescribed	 in relation to each such mine in respect of the transaction effected by it during the period for which the management of such coal mine remained vested in it: Provided that where two or more coal mines were owned	 before the commencement of this Act	 by the same owner	 a consolidated statement of accounts may be Prepared for all the coal mines owned by such owner. (2) All amounts received by the Central Government or the Government company after the closure of such accounts shall where such accounts relate to transactions effected before the appointed day	 be included in the said statement of accounts in respect of the coal mine to which the said receipt relates. (3) The Central Government or the Government company in which the right	 title and interest of coal mine stand vested shall 420 be entitled to receive	 up to the specified date	 to the exclusion of all other persons any money	 due to the coal mine. realised after the appointed day notwithstanding that the realizations pertain to a period prior to the appointed day. Provided that where such realizations have not been included in the statement of accounts as on the day immediately before the appointed day	 a supplementary statement of accounts shall be prepared and furnished	 at such intervals as may be prescribed	 by the Central Government or the Government company to the owner of the coal mine. (4) The liabilities of the coal mine (not being liabilities arising out of advances made by the Central Government or the Government company)	 which could not be discharged by the appointed day	 may be discharged by the Central Government or the Government company up to the specified date	 and every payment so made shall be included in the statement of accounts as on the day immediately before the appointed day	 indicating therein the period in relation to which the payments were made: Provided that the liabilities in relation to the period prior to the appointed day	 which have not been discharged on or before The specified date	 shall be the liabilities of the owner of the coal mine. " x x x x x In this context	 the provisions of sub section (2) of section 18 may also be read. It runs thus: "18. Payment by the Central Government to the Commissioner. x x x x x (2) In relation to the sum referred to in sub section (1)	 the Central Government shall pay	 in cash	 to the Commissioner such amount as may become due to the owner of a coal mine in relation to the period during which the management of the coal mine remains vested in The Central Government. " It was said that by reason of the Explanation to section 2(h) inserted by the Coal Mines Nationalisation Laws (Amendment) Act	 ]978	 the expression 'current assets ' used in sub cl.(xii) does not include (a) dues representing the sale of coal and coal products effected at any time before the appointed day and outstanding immediately before the said date	 and (b) dues from the Coal Board	 established under s.4 of the prior to the repeal of the said Act	 with respect to any period before the 421 appointed day. It was	 accordingly	 urged that these two items do not fall within the purview of the definition of 'mine ' as defined in s.2(h)(xii). and	 therefore	 they did not vest in the Central Government under sub s.(1) of s.3 of the Act. It was urged that the erstwhile owners of coal mines and not the Central Government were entitled to deal with these assets	 as they belong to The owners of the coal mines and not to the Central Government. The submission proceeds on a complete misconception of the scheme of the Act. The learned Attorney General contends that according to the provisions of sub ss.(3) and (4) of section 19	 the Central Government or the Government company was exclusively entitled to receive the moneys in question to the exclusion of other persons upto the specified date and to utilities the same in discharge of the liabilities of the coal mine which could not be discharged by the appointed day. It is urged that sub sections (3) and (4) are part of an integrated scheme and must be read along with sub s.(2) of s.18. We are clearly of the opinion that the contention advanced by the learned Attorney General accords with the real legislative intent. Under the scheme of the Act	 the owner of the coal mine which has vested in the Central Government under sub s.(1) of s.3 is entitled to receive	 besides the compensation amount as determined under s.8	 additional compensation amount under sub s.(1) of s.9	 simple interest thereon at 4% per annum for the period specified therein	 together with 'such amount as may become due ' to the owner of the coal mine in relation to the period during which the management of the coal mine remained vested in the Central Government as provided by sub s.(2) of s.18. To understand the correlation of sub sections (3) and (4) of section 19 with sub s.(2) of s.18 of the Act. it is necessary to refer to the provisions of Chapter VI entitled 'Commissioner of Payments ' which provides for the computation of the amount of compensation and other amounts payable to the erstwhile owners of coal mines	 and for matters connected therewith or incidental thereto. The provisions of Chapter VI are brought into operation by the appointment of a Commissioner of Payments by the Central Government under sub s.(1) of s.17. There is a statutory duty cast on the Central Government under sub s.(1) of s.18 that it shall	 within 30 days from the specified date	 pay	 in cash	 to the Commissioner for payment to the owner of the coal mine an amount equal to the amounts specified against the coal mine in the Schedule and shall also pay to the Commissioner such sums as may be due to the owner of a coal mine under section 9. (2) of section 18 quoted above enjoins that	 422 in addition to the sum referred to in sub s.(1)	 the Central Government shall pay	 in cash to the Commissioner 'such amount as may become due to the owner of a coal mine ' in relation to the period during which the management of the coal mine remained vested in the Central Government. It is then provided by sub s.(3) of s.18 that a deposit account shall be opened by the Central Government in favour of the Commissioner	 in the Public Account of India	 and every amount paid under this Act to the Commissioner shall be deposited by him to the credit of the said deposit account	 and thereafter the said deposit account shall be operated by the Commissioner. Separate records are required to be maintained by the Commissioner under sub s.(4) of s.18 in respect of each coal mine in relation to which payments have been made by him under the Act. Under sub s.(5) of section 18	 interest accruing on the amounts standing to the credit of the deposit account referred to in sub s.(3) shall inure to the benefit of the owners of coal mines. Section 19 of the Act provides for the preparation by the Central Government of a statement of account in respect of the period of management. The Central Government is required under sub section (1) of s.19 to cause the books of accounts in relation to each coal mine	 the management of which has vested in it under the Coal Mines (Taking over of Management) Act	 1973 to be closed and balanced as on the date immediately before the appointed day	 i.e.	 April 30	 1973	 and to cause a statement of accounts as on that date	 to be prepared in relation to each such mine in respect of the transactions effected by it during the period for which the management of such coal mine remained vested in it. Under sub s.(2) of s.19	 all amounts received by the Central Government or the Government company after the closure of such accounts where such accounts relate to transactions effected before the appointed day	 to be included in the said statement of accounts	 in respect of the coal mine to which such receipts relate. Under sub s.(3) of s.19	 the Central Government is conferred power to receive up to the specified date	 i.e.	 June 30	 1975 any amount due to the coal mine	 to the exclusion of all other persons	 realised after the appointed day notwithstanding that the realizations pertained to a period prior to the appointed day. Proviso to sub s.(3) enjoins that where such realizations have not been included in the statement of accounts as on the day immediately before the appointed day	 a supplementary statement of accounts shall be prepared and furnished	 at such intervals	 as may be prescribed by the Central Government or the Government company to the owner of the coal mine. By sub section (4) of section 19	 a duty is cast on the Central Government to discharge. 423 the liabilities of the coal mine	 which could not be discharged upto the specified date	 i.e.	 June 30	 1975 and every payment so made is to be included in the statement of accounts as on the day immediately before the appointed day	 indicating the period in relation to which the payments were made. It is plain on a reading of these provisions	 that unless the requirements of s.19 are fulfilled there can be no ascertainment of 'such amount as may become due ' to the owner of a coal mine	 in relation to the period during which the management of the coal mine remained vested in the Central Government	 as required under sub s.(2) of section 18. Any other construction would render sub section (2) of section 18 entirely otiose. The amounts collected on behalf of the erstwhile owners of coal mines	 represent the money of such owners without distinction and whether they were sale proceeds of coal or realizations from debtors	 the amounts were liable to be spent not only in the discharge of liabilities of the coal mine which could not be discharged by the appointed day	 but also were liable to be spent for the purposes of management. All the rights and liabilities arise from the provisions of the Acts	 and the net balance in relation to the management period means the difference between authorized collections and legitimate liabilities of the erstwhile owners. It is necessarily this balance which 'becomes due in relation to the period during which the management of the coal mines remained vested in the Central Government ' within the meaning of sub s.(2) of s.18. It would	 therefore	 be obvious that the various steps provided by s.19 are to be taken for the compliance of the requirements of s.18. When there is payment made by the Central Government under s.18. the provisions of ss.20 27 become attracted. Every person having a. claim against the owner of a coal mine has to prefer such claim under sub s.(1) of s.20 before the Commissioner of Payments within 30 days from the specified date. Proviso to sub s.(1) confers powers on the Commissioner of Payments to entertain such claim within a further period of 30 days but not thereafter	 on being satisfied that the claimant was prevented by sufficient cause from preferring the claim within the specified period. Under sub s.(2) of s.20 claims in relation to a Provident Fund	 Pension Fund	 Gratuity	 etc.	 established for the welfare of the persons employed by the owner of a coal mine may be filed on behalf of the persons so empowered by the Coal Mines Provident Fund Commissioner appointed by the Central Government	 under s.3C of the Coal Mines Provident Fund	 Family Pension and Bonus Schemes Act	 1948. By sub s.(3) of s.20 the Commissioner of Payments is empowered to entertain claims	 not being a claim which was time barred on January 31	 1973	 but was rejected merely on the 424 ground that such claim was time barred	 and such claim should be deemed not to have been rejected and shall be restored on his file and shall be dealt with in the manner specified in s.23. Section 21 provides for priority of claims in relation to arrears of Provident Fund	 Pension	 Gratuity	 etc. Section 22 provides for priority of certain debts in relation to every other claim	 viz. (a) all sums due to the State Government including royalty and dead rent	 (b) all amounts due in respect of any compensation or liability for compensation under the Workmen Compensation Act	 1923 etc. 	 (c) all sums deducted by the employer from the salary or wages of any workman or any other employee for credit to any Provident Fund	 or any other fund established for the welfare of the employees	 but not deposited to the credit of such fund. Sub section (3) of s.22 provides that the debts specified in sub s.(2) shall rank equally among themselves and be paid in full	 unless the assets are insufficient to meet them	 in which case they shall abate in equal proportion and be paid accordingly. Admission or rejection of claims by the Commissioner of Payments is provided fol by section 23 disbursement of amounts by him to the claimants by section 24 payment of interest on admitted claims by s.24A	 recovery of amounts advanced by the Central Government by s.25. It is after meeting all these liabilities that the Commissioner of Payments is required to serve a notice on the owners of the coal mines	 the managing contractors	 and the owners of any machinery	 equipment or other property which has vested in the Central Government or a Government company under the Act and which does not belong to the owners of the coal mines	 may apply to him for payment. Under the scheme of the Act the owner of a coal mine is entitled to the payment by the Commissioner of Payments under s.26	 of the balance	 if any	 out of the total amount of money credited to the account of a coal mine '	 after he has gone through all the stages provided for in Chapter VI. Sub s.(1) of s.26 of the Act reads: "26. Disbursement of amounts to the owners of coal mines. (1) If out of the monies paid to him in relation to a coal mine or group of coal mines specified	 in the second column of the Schedule	 there is a balance left after meeting the liabilities of all the secured and unsecured creditors	 the Commissioner shall disburse such balance to the owner of such coal mine or group of coal mines. " Such being the scheme	 there is no question of the owner of a coal mine	 who is divested of his right	 title and interest under sub s.(1) of s.3 to realise from The Central Government any amount due to a coal 425 mine	 which remained to be realised until the specified date	 i.e.	 June 30	 1975. The Commissioner of Payments is	 therefore	 required under s.26 to pay to the owner of such coal mine the balance left	 if there is any	 out of the monies paid to him in relation to a coal mine	 after meeting the liabilities of all the secured and unsecured creditors. Sub section (5) of s.26 makes a provision for apportionment of such amount between the owner of the coal mine and the owner of machinery	 equipment and other property which does not belong to the owner of the coal mine. Any amount which remains undisbursed or unclaimed for a period of three years has to be transferred by the Commissioner of Payments to the General Revenue Account of the Central Government under s.27. In view of all these provisions of ss.20 to 27 of the Act	 and particularly of sub s.(1) of s.26	 we fail to see the propriety of the claim made by the petitioners. The petitioners are certainly not entitled to recover any definite or ascertained sum. All that they are entitled to under sub s.(5) of s.19 is that they should be furnished with a copy of each statement of accounts prepared under s.19	 to its being audited under sub s.(6) and to the audit being conducted in such manner as the Central Government may direct under sub s.(7)	 and to the payment under sub s.(1) of s.26 of the balance if any	 out of the total amount of money credited to the account of a coal mine after all the liabilities have been discharged. The learned Attorney General makes a statement that this has all been done before a Commissioner of Payments was appointed under sub s.(1) of s.17. Nevertheless	 the petitioners assert that the Central Government has not accounted for the realisation	 if any	 and the disbursement of two amounts of Rs. 68.74 lakhs and Rs. 58.22 lakhs	 representing the outstanding dues from sundry debtors as on the appointed day	 i.e.	 January 31	 1973 and the value of coal despatched from the mines in question during the period of management	 i.e.	 from January 31	 1973 and April 30	 1973 respectively. In view of this assertion	 we direct the Central Government to appoint a Commissioner of Payments under sub s.(1) of section 17 of the to go into the dispute as to these items. There still remains the question whether the powers of the Central Government under sub ss.(3) and (4) of s.19 of the Act extend only up to the specified date	 that is	 up to June 30	 1975. In dealing with the question	 the High Court having regard to the provisions of ss.20 to 27 of the Act rightly observes that the Nationalisation Act 426 provides for claims to be preferred and for disbursement after adjudication of such claims	 and if any balance is left after meeting the liabilities	 it is only then that the Commissioner of Payments can under sub s.(1) of s.26 disburse it to the owner of the coal mine. It then goes on to say: "however	 any amount which could not be realised until June 30	 1975 would be realisable by the erstwhile coal mine owners directly. " To put it conversely	 there is no duty cast on the Central Government to make realisation of any money due to a coal mine if it pertains to a period prior to the appointed day	 and to discharge the liabilities of the coal mine beyond the specified date	 that is	 June 30	 1975. To understand the implications of this it is necessary to briefly deal with the different stages by which nationalisation of coal mines was brought about. There are three dates. 'Appointed day ' under s.2(1) of the Management Act was January 31	 1973; that under the Nationalisation Act was May 1	 1973 while the 'specified date ' for purposes of sub ss.(3) and (4) of s.19 was June 30	 1975. All that vested in the Central Government under sub s.(1) of s.3 of the Management Act was the management of all coal mines	 as defined in s.2(g) of the Act	 which included sundry debts etc. 	 pending nationalisation of such mines	 with effect from the appointed day	 i.e.	 January 31	 1973. But this was only for the purposes of management	 the title all the time remaining in the erstwhile owners of the coal mines. In the course of management under that Act	 all the collections belonged to the owners; and the liabilities also in relation to the mines were the liabilities of the owners. The Custodian appointed by the Central Government under s.6 of the Management Act was liable for the net balance in relation to the management period. He had the right to collect and also the right to incur expenditure in relation to the management by reason of the provisions of that Act. The Nationalisation Act received the assent of the President on May 30	 1973 but the provisions of sub s.(1) of section 3 were brought into force with retrospective effect	 that is	 with effect from the appointed day i.e.	 May 1	 1973. It follows that although there was a complete extinction of all the rights	 title and interest of the owners of coal mines with effect from May 1	 1973	 there was a fictional extension of the period of management under the Management Act from May 1 to May 30	 1973. There is	 therefore	 provision made in s.9 that apart from the amount of compensation provided for by s.8	 as 427 mentioned in the Schedule	 the owners of every coal mine shall be entitled to receive additional compensation under sub s.(1) thereof. This was to be an amount equal to the amount which would have been	 but for the provisions of sections 3	 4 and 5 payable to such owner for the period commencing on May 1	 1973 and ending on the date on which the Act received the assent of the President	 that is	 May 30	 1973. Under sub s.(1) of s.11 the Central Government is entitled to exercise all such powers and to do all such things as the owner of the coal mine was authorised to do. The conferral of power upon the Central Government under sub ss.(3) and (4) of s.19 to make realisation of monies due to the coal mines and from such realisations to discharge the liabilities as well as to incur expenses in relation to the management thereof	 was a necessary concomitant of the vesting of such coal mines under sub s.(1) of s.3 of the Act. Sub section (1) of s.3 provides that the right	 title and interest of the owners in relation to the coal mines shall vest in the Central Government free from all incumbrances. As set out above	 the definition of coal mine in s.2(h)(xii) includes the current assets belonging to a mine	 but by reason of the Explanation inserted by the Goal Mines Nationalisation Laws (Amendment) Act	 1978	 the expression "current assets" appearing therein does not include amounts which had become due before the appointed day	 i.e.	 May 1	 1973. Thus	 these dues did not vest in the Central Government. This exclusion of sundry debts under the Nationalisation Act does not apply to the Management Act because there was no similar explanation to s.2(g)(xii). The Management Act was to be followed by the Nationalisation Act and	 therefore	 the accountability of the Central Government in regard to the management period was provided for in s.19 of the Nationalisation Act. Although there was vesting of the coal mines in the Central Government under sub s.(1) of s.3 of the Act	 the accounts had still to be settled. Sub sections (3) and (4) of s.19 therefore	 extended the period during which the Central Government was authorised to collect monies due to the coal mines and to discharge the liabilities of such coal mines which could not be discharged by the appointed day	 that is	 May 1	 1973	 till the specified date i.e.	 June 30	 1975. As we have stated	 the liabilities of the coal mines were not taken over. Section 7 of the Act	 in terms	 provides that 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 the owner	 agent	 manager or managing contractor	 as the case may 428 be	 and shall be enforceable against him and not against the Central Government or the Government company. It logically follows that after the specified date	 i.e.	 June 30	 1975 the erstwhile owners of coal mines would have to meet all their liabilities which could not be discharged before the appointed day. It must result in the inevitable consequence	 as a necessary corollary that any amount which could not be realised by the Central Government until the specified date	 would be realisable by them directly in order to meet their pre existing liabilities. In Industrial Supplies Pvt. Ltd. & Anr. vs The Union of India & Ors. we have by our Judgment delivered on August 7	 1980 held that the subsidy receivable from the erstwhile Coal Board	 established under s.4 of the Coal Mines (Conservation and Safety) Act	 1952	 being a payment "by way of reimbursement" was like any other dues	 and	 therefore	 must be treated as 'any money due to the coking coal mine ' within the meaning of sub s.(3) of 9.22 of the 	 and	 therefore	 it could be utilised for the discharge of liabilities of such coking coal mines under sub s.(4) thereof	 which provisions are in pari materia with sub sections (3) and (4) of s.19 of the . We accordingly	 set aside the direction made by the High Court requiring the Union of India to pay to the petitioners Rs. 7	28	342.54 which it had recovered from the erstwhile Coal Board as subsidy. If the Commissioner of Payments finds that these two items of Rs. 68.74 lakhs and Rs. 58.22 lakhs and the subsidy amount of Rs. 7	28	342.54 have been duly accounted for	 nothing further need be done. Obviously	 the Commissioner of Payments cannot make an award	 he can only enquire into the question and make the necessary directions	 if any. The parties will have their remedy of an appeal under sub s.(7) of s.23 of the Act. The result	 therefore	 is that the appeal of the Union of India must succeed and is allowed and that of the New Satgram Engineering Works fails and is dismissed	 with costs throughout. The judgment and order of the High Court is	 accordingly modified by directing the appointment of a Commissioner of Payments under sub s.(1) of s.17 of the 	 who shall proceed to adjudicate upon the disputes between the parties	 with advertence to the observations made above. In accordance with our order dated May 9	 1980	 we direct the Central Government to appoint Sri Salil Kumar Datta	 a retired Judge 429 of the Calcutta High Court	 as a Commissioner of Payments under sub s.(1) of s.17 of the . Sri Datta will also act as an Arbitrator to adjudicate upon the disputes as indicated in our judgment delivered today with advertence to the observations made therein. Sri Datta as a Commissioner of Payment cum Arbitrator shall be entitled to draw his last pay as a Judge of the Calcutta High Court. This order is made by consent of the parties. The learned Attorney General stated at the hearing that a retired Judge of the Calcutta High Court should be appointed as a Commissioner of Payments and he should also act as an Arbitrator. The learned counsel for the opposite party agreed to this course being adopted. They left the choice of the person to be appointed to the Court. Due to inadvertence	 certain typographical errors have crept in our order dated May 9	 1980. We direct that the clerical errors be corrected. At p.2	 in the 5th line	 for the words and figures "April 3	 1973"	 the words and figures "April 30	 1973" be substituted. In the 6th line on that page	 for the words and figures "June 30	 1976"	 the words and figures "June 30	 1975" be inserted. It is regrettable that certain other errors have also crept in	 which we have rectified in our judgment delivered today. The order dated May 9	 1980 stands corrected accordingly. It shall be read in the light of the judgment pronounced by us in these appeals. S.R. C.A. 1331/79 dismissed. C.A. 426/80 allowed.

Summary:
M/s. Shethia Mining and Manufacturing Corporation	 Calcutta owned three non coking coal mines one of which was New Satgram Coal Mines. besides a workshop called the New Satgram Engineering Works built on a plot adjacent to the New Satgram Coal Mines in 1964	 a building known as the Technical Director 's Bungalow	 built somewhere in 1957 58 outside the mining area but adjacent to it	 and another building constructed in 1960 61 on the same plot of land	 namely the Guest House used for the residence of officers and staff of mines. The management of the New Satgram Coal Mines along with two other coal mines was taken over by the Central Government under the Coal Mines. (Taking over of Management) Act	 1973	 with effect from January 31	 1973. Thereafter the was passed and by virtue of section 3(1) thereof	 the right title and interest of M/s. Shethia Mining and Manufacturing Corporation vested in the Central Government with effect from May 1973 and subsequently by a notification in the Government company that is	 the Coal (India) Ltd. On May 17	 1973	 the Central Government took over possession of the Technical Director 's Bungalow and the Guest House. The. appellants who had filed two writ petitions challenging the taking over and the Nationalisation Act in the Supreme Court withdrew them and filed a petition under Article 226 of the Constitution in the Delhi High Court for the issuance of a writ or direction in the nature of mandamus in regard to the taking over of New. Satgram Engineering Works and the dues pertaining to the New Satgram Coal Mines and New Majri Coal Mines. The High Court partly allowed the petition but declined to go into the question as to whether the Engineering Unit	 together with Shethia Bhavan and all its assets etc the Technical Director 's Bungalow and Guest House were or not covered by the definition. of the term "mine" in section 2(h)(vi)	 (vii) & (xi) of the Nationalisation Act. Hence the appeals by special leave one by New Satgram Engineering Works and the other by the Union of India. Allowing the Government 's appeal and dismissing the appeal of the Engineering Works	 the Court ^ HELD: (1) When the facts themselves are seriously controverted	 the dispute relating to the properties in question raise a "serious question of title" and the parties must get their rights adjudicated upon in a civil court and not 407 under article 226 of the Constitution. The question whether the engineering unit	 was "situate in	 or adjacent to" the new Satgram Coal Mines and was "substantially" used for the purposes of the mine as well as the question whether the Technical Director 's Bungalow and the Guest House were "solely" used for the residence of officers and staff of the mine and! therefore. fell within the definition of 'mine ' as contained in section 2(h) of the Nationalisation Act	 cannot be decided in proceedings under article 226 of the Constitution. The proper remedy is by way of a suit. [416H; 418G H] (2) Parliament instead of providing that the word 'mine ' shall have the meaning assigned to it in the 	 has given an enlarged definition of 'mine ' in section 2(h) so that not merely the colliery but everything connected with the mining industry should vest in the Central Government	 that is	 not only that part of the industry which consisted of raising	 winning and getting coal but also that part of it which consisted in the sale of coal and its supply to customers both of which are a part of an integrated activity. Parliament by an enlarged definition of mine as contained in section 2(h) of the Act has indicated the nature of the properties that vest	 and the question whether a particular asset is taken within the sweep of i. 2(h) depends on whether it answers the description given therein. [415 H	 416 A D] (3) The language used in section 2(h)(vii) and (xi) of the are different. Sub clause (vii) used the words "in	 or adjacent to	 a mine" and "used substantially" for the purposes of the mine or a number of mines under the same management	 in relation to workshops. The use of the word 'and ' makes both the conditions conjunctive. Sub Clause (xi) used the words "if solely used" for the location of the management	 sale or liaison offices	 or for the residence of officers and staff of the mine	 in relation to lands and buildings. The difference in language between the two expressions "used substantially" and "solely used" is clear. A workshop cr a building constructed initially for the purpose of a coal mine cannot by its being diverted to other purposes cease to belong to the mine. What is of the essence is whether the workshop or the building originally formed a part and parcel of the coal mine. The subsequent user may not b. very material. [415 B E] (4) Merely because the land on which a workshop of a coal mine is located bears a different plot number	 or even if there is a compound wall between the main office of the coal mine and the workshop	 it would not cease to be part of the mine. The question in such cases will always be whether the workshop is "located in	 or adjacent to	 a mine" and was "used substantially for the purposes of the mine under the same management". Further the question whether a workshop is "substantially" used for the purposes of a mine necessarily involves an enquiry as to whether it pertains to	 or in substance is	 part of the mine. The value of jobs executed for the mine as against those for others is not really determinative of the question. If a workshop is	 in fact a part of a coal mine	 it does not cease to be so merely because its utilisation lies in the production of materials supplied to third parties. While a workshop may form part of a mine and is substantially used as such	 it may be utilised for turning out other products; it all depends upon the circumstances of each case	 whether it forms part of a mine or not. [416F G	 417 D F] (5) Sub sections (3) and (4) of section 19 of the Act are part of an integrated scheme and must be read with sub section (2) of section 18. According to the provisions of sub sections (3) and (4) of section 19 the Central 408 Government	 or the Government company was exclusively entitled to receive monies in question to the exclusion of other persons up to the specified ate and to utilise the same in discharge of the liabilities of the coal mine which could not be discharged by the appointed day. Under the scheme of the Act	 the owner of the coal mine which has vested in the Central Government under sub section (1) of section 3 is entitled to receive	 besides the compensation amount as determined under section 8	 additional compensation amount under sub section (1) of section 9	 simple interest thereon at 40% per annum for the period specified therein	 together with "such amount as may become due" to tho owner of the coal mine in relation to the period during which the management of the coal mine remained vested in the Central Government 35 provided by sub section (2) of section 18. [421 C E] Provisions in sections 8	 9	 18 and 19 make it clear that unless the requirements of section 19 are fulfilled there can be no ascertainment of "such amount as may become due" to the owner of a coal mine	 in relation to the period during which the management of the coal mine remained vested in the Central Government	 as required under sub section (2) of section 18. Anr other construction would render sub section (2) of section 18 entirely otiose. The amounts collected on behalf of the erstwhile owners of coal mines	 represent the money of such owners without distinction	 and whether they were sale proceeds of coal or realisations from debtors. the amounts were liable to be spent not only in the discharge of liabilities of the coal mine which could not be discharged by the appointed day	 but also were liable to be spent for the purposes of management. All the rights and liabilities arise from the provisions of the Acts	 and the net balance in relation to the management period	 means the difference between authorised collections and legitimate liabilities of the erstwhile owners. It is necessarily this balance which "becomes due in relation to the period during which the management of the coal mines remained vested the Central Government" within the meaning of sub section (2) of section 18. [423 B E] When there is a payment made by the Central Government under subs. (2) of section 18	 the elaborate procedure provided under sections 20 27 have to be followed. The owner of a coal mine is entitled to the payment by the Commissioner of Payments	 under section 26 of "the balance	 if any out of the total amount of money credited to the account of the coal mine" after he has gone through all the stages provided for in Chapter VI. Such being the scheme	 there is no question of the owner of a coal mine	 who is divested of his right	 title and interest under sub section (1) of section 3 to realise from the Central Government any amount due to a coal mine	 which remained to be realised until the specified date	 that is	 June 30	 1975. In the instant case	 in view of all these provisions of sections 20 to 27 of the Act and particularly	 of sub section (1) of section 26 the claims made by the appellants Engineering Works are not proper. They are certainly not entitled to recover any definite or ascertained sum. All that they are entitled to under sub section (5) of section 19 is that they should be furnished with a copy of each statement of accounts prepared under section 19	 to its being audited under sub section (6) and to the audit being conducted in such manner as the Central Government may direct under sub section (7)	 and to the payment under sub section (1) of section 26 of the balance	 if any	 out of the total amount of money credited to the account of a coal mine after all the liabilities have been discharged. [423F	 424F H	 425A	 D E] (6) There is no duty cast on the Central Government to make realisations 409 of any money due to a coal mine if it pertains to a period prior to the appointed	 day	 and to discharge the liabilities of the coal mine beyond the specified dated that is	 June 30	 1975. The 'appointed day ' under section 2(a) of the Management Act under the Nationalisation Act was January 31	 1973 and May 1	 1973 respectively; while the 'specified date ' for purposes of sub sections (3) & (4) of section 19 was June 30	 1975. All that vested in the Central Government under sub section (I) of section 3 of the Management Act was the management of all coal mines	 as defined in section 2(g) of The Act	 which included sundry debts etc. 	 pending nationalisation of such mines	 with effect from the appointed day	 that is	 January 31	 1973. But this was only for the purposes of management	 the title all the time remaining in the erstwhile owners of the coal mines. In the course of management under that Act	 all the collections belonged to the owners	 and the liabilities also in relation to the mines were the liabilities of the owners. 'The Custodian appointed by the Central Government under section 6 of the Management Act was liable for	 the net balance in relation to the management period. He had the right to collect and also the right to incur expenditure in relation to the management by reason of the provisions of that Act. [426 C F] (7) The conferral of power upon the Central Government under subsections (3) and (4) of section 19 to make realisation of monies due to the coal mines and from such realisation to discharge the liabilities as well as to incur expenses in relation to the management thereof	 was a necessary concomitant of the vesting of such coal mines under sub section (I) of section 3 of the Act. The Nationalisation Act received the assent of the President on May 30	 1973 but the provisions of sub section (I) of section 3 were brought into force with retrospective effect	 that is	 with effect from the appointed day	 that is	 May 1	 1973. It follows that	 although there was a complete extinction of all the rights	 title and interest of the owners of coal mines with effect from May 1. ; 1973	 there was a fictional extension of the period of management under the Management Act from May 1 to May 30	 1973. There is	 therefore	 provision made in section 9 that apart from the amount of compensation provided for by section 8	 as mentioned in the Schedule	 the owners of every coal mine shall be entitled to receive additional compensation under sub section (I) thereof. This was to be an amount equal to the amount which would have been	 but for the provisions of sections 3	 4 and S payable to such owner for the period commencing on May 1	 1973 and ending on the date on which the Act received P the assent of the President that is	 May 30	 1973. Under sub section (1) of section 11 the Central Government is entitled to exercise all such things as the owner of the coal mine was authorised to do. [427C	 426G 427B] (8) The definitions of coal mine in section 2(h)(xii) includes the current assets belonging to a mine. but by reason of the explanation inserted by the Coal Mines Nationalisation (Amendment) Act	 1978	 the expression "current assets" appearing therein does not include amounts which had become due before the appointed day	 that is	 May 1	 1973. Thus these dues did not vest in the Central Government. This exclusion of sundry debts under the Nationalisation Act does not apply to the Management Act because there was no similar explanation to section 2(g)(xii) of that Act. [427 D E] (9) The Management Act was to be followed by the Nationalisation Act and	 therefore	 the accountability of the Central Government in regard to the management period was provided for in section 19 of the Nationalisation Act. Although there was vesting of the coal mines in the Central Government under 410 sub section (1) of section 3 of the Act	 the accounts had still to be settled Sub sections (3) and (4) of section 19	 therefore	 extended the period during which the Central Government was authorised to collect monies due to the coal mines and to discharge the liabilities of such coal mines which could not be discharged by the appointed day	 that is	 May 1	 1973 till the specified date	 that is	 June 30	 1975. The liabilities of the coal mines were not taken over under the Management Act. Section 7 of the Nationalisation Act implies that after the specified date	 that is	 June 30	 1975 the erstwhile owners of coal mines would have to meet all their liabilities which could not be discharged before the appointed day. It must result in the inevitable consequence	 as a necessary corollary that any amount which could not be realised by the Central Government until the specified date	 would be realisable by the owners directly in order to meet their pre existing liabilities. [427 F 428 B] (10) Provisions of sub section (4) of section 19 of the are in part materia with sub section (3) of section 22 of the . The subsidy receivable from the erstwhile Coal Board established under section 4 of the Coal Mines (Conservation and Safety) Act	 1952	 being a payment "by way of reimbursement" was like any other dues	 and	 therefore	 must be treated as 'any money due to the coking coal mine '. Therefore	 the directions made by the Court requiring the Union of India to pay to the Satgram Engineering Works Rs. 7	28	342 54 which is to be recovered by the erstwhile Coal Board as subsidy	 is incorrect. [428C D] Industrial Supplies Pvt. Ltd.	 & Anr. vs The Union of India & Ors. [1981] 1 SCR p. 375	 followed.