SC held that the State Government's right to levy royalty on ...

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

January 23, 2025

Case Laws Indian Laws SC

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.

View Source

← Previous Next →

SC held that the State Government's right to levy royalty on ...

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

January 23, 2025

Case Laws Indian Laws SC

You may also like:

Royalty paid by a mineral concession holder for mining concessions granted by the State is subject to GST levy. The constitutional validity of notifications issued by...

Levy of GST - lease of land for mining - ‘licensing services for the right to use minerals including its exploration and evaluation - Both these amounts are paid in...

Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to...

Levy of Service Tax and / or GST on royalty and District Mineral Fund (DMF) - royalty for grant of mining lease - royalty has been considered to be a tax or profit...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

The Supreme Court upheld the validity of the Explanations to Rule 38 of the Mineral (Other than Atomic and Hydrocarbons Energy Minerals) Concession Rules, 2016 and Rule...

Levy of service tax / GST on royalty - scope of the term "taxable service" - royalty in quarrying stones - While the revenue is not restrained from conducting and...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

State Government permissibility to enact Rule 5 of the Rules for recovery of the amount as arrears of land revenue - Madhya Pradesh Micro and Small Enterprises...

Denial of Input tax credit - on the date of introduction of sub Rule (8) of Rule 21 of the Rules, the State did not possess any power, emanating from the Act - on the...

Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased...

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of...

Input tax credit of VAT paid on the Mining Tippers (and its accessories) which were used in the activity of manufacture or production of iron ore - The Apex Court ruling...

Quick Updates: