https://www.taxtmi.com/caselaws?id=157648 Parliamentary declaration under Entry 54 of List I was held to occupy the field of mines and mineral development to the extent covered by the 1957 Central Act, displacing the Orissa Mining Areas Development Fund Act, 1952 in that field and invalidating the State levy there. The absence of rules under the Central Act did not preserve State competence. The Court further held that supersession by necessary implication attracts the saving principle in Section 6 of the General Clauses Act, 1897, so liabilities and demands for fee that had accrued before commencement of the Central Act survived and remained enforceable. en-us Fri, 16 Aug 1963 00:00:00 +0530 Mon, 25 Aug 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157648 Parliamentary declaration under Entry 54 of List I was held to occupy the field of mines and mineral development to the extent covered by the 1957 Central Act, displacing the Orissa Mining Areas Development Fund Act, 1952 in that field and invalidating the State levy there. The absence of rules under the Central Act did not preserve State competence. The Court further held that supersession by necessary implication attracts the saving principle in Section 6 of the General Clauses Act, 1897, so liabilities and demands for fee that had accrued before commencement of the Central Act survived and remained enforceable. Case-Laws Indian Laws Fri, 16 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157648