https://www.taxtmi.com/caselaws?id=153657 A raising contractor of a coking coal mine was treated as an owner for vesting purposes because the Nationalisation Act incorporated the Mines Act definition, which includes a contractor working the mine. On that construction, mine-linked machinery, plants, equipment and other assets installed or brought in by the contractor vested in the Central Government. A subsidy or reimbursement claim for expenditure on sand stowing and hard mining operations was also an amount due to the mine, not shown to be subject to any restricted trust or purpose, and was therefore recoverable and usable under the statutory adjustment scheme. en-us Thu, 07 Aug 1980 00:00:00 +0530 Tue, 28 Aug 2018 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153657 A raising contractor of a coking coal mine was treated as an owner for vesting purposes because the Nationalisation Act incorporated the Mines Act definition, which includes a contractor working the mine. On that construction, mine-linked machinery, plants, equipment and other assets installed or brought in by the contractor vested in the Central Government. A subsidy or reimbursement claim for expenditure on sand stowing and hard mining operations was also an amount due to the mine, not shown to be subject to any restricted trust or purpose, and was therefore recoverable and usable under the statutory adjustment scheme. Case-Laws Indian Laws Thu, 07 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153657