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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Royalty and tax deductions on mined gemstones reduce discoverer's auction proceeds after mandatory deposit and district auction.</h1> Finds from a leased mining plot must be deposited at the district diamond office and sold at periodic public auctions; the final auction price is reduced by a government deduction of 12% (11% royalty and 1% TDS), with the remaining proceeds paid to the discoverer, while small plots are leased for a nominal annual fee.

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