https://www.taxtmi.com/caselaws?id=169480 Cess levied on mining lands, though described as a tax on land or local fee, was held in substance to be a levy on royalty and mineral production because it was computed by reference to royalty, dead rent or pit's mouth value. It could not be sustained under the State entries relating to land, mineral rights or fees, and it also encroached on the field occupied by the central mining law, which reserved regulation of mineral development, royalty and dead rent to Parliament. Refund of amounts already collected was not automatic; equitable considerations justified limiting relief to collections made after the relevant judicial cut-off dates, with interest as directed. en-us Thu, 04 Apr 1991 00:00:00 +0530 Tue, 21 Apr 2015 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169480 Cess levied on mining lands, though described as a tax on land or local fee, was held in substance to be a levy on royalty and mineral production because it was computed by reference to royalty, dead rent or pit's mouth value. It could not be sustained under the State entries relating to land, mineral rights or fees, and it also encroached on the field occupied by the central mining law, which reserved regulation of mineral development, royalty and dead rent to Parliament. Refund of amounts already collected was not automatic; equitable considerations justified limiting relief to collections made after the relevant judicial cut-off dates, with interest as directed. Case-Laws Indian Laws Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169480