Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

State Can Levy Royalty on Brick Earth Mining from Private Land, Rules Supreme Court; Form B Certificate Mandatory.

SC held that the State Government's right to levy royalty on brick earth as a minor mineral was valid, regardless of land ownership. The civil court lacked jurisdiction due to available appellate remedy under Mineral Rules. Respondents failed to establish grounds for permanent injunction against royalty collection. While owners of land where excavation occurred were not in exempted category u/r 3 of Mineral Rules, their non-joinder as parties was immaterial. The Court emphasized that quarrying operations require a Form "B" certificate of approval, with mandatory filing of production returns. Assessment appeals u/r 54F remain available. The HC judgment was quashed, restoring trial court's dismissal of suits. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates