Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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.
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.
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