https://www.taxtmi.com/caselaws?id=169510 The article examines whether a State levy under the Orissa Rural Employment, Education and Production Act, 1992 on coal-bearing land and mineral-bearing land was within legislative competence. Applying the true nature and effect test, it explains that the charge, though framed as a tax on land, was in substance directed at minerals and mineral rights because of the Act's definitions and method of quantification. It further notes that Parliament had already occupied the field through the Mines and Minerals (Regulation and Development) Act, 1957, including royalty and dead rent provisions. On that basis, the levy could not be sustained under the State entries for land, minerals, or mineral rights. en-us Fri, 21 Apr 1995 00:00:00 +0530 Fri, 24 Apr 2015 15:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169510 The article examines whether a State levy under the Orissa Rural Employment, Education and Production Act, 1992 on coal-bearing land and mineral-bearing land was within legislative competence. Applying the true nature and effect test, it explains that the charge, though framed as a tax on land, was in substance directed at minerals and mineral rights because of the Act's definitions and method of quantification. It further notes that Parliament had already occupied the field through the Mines and Minerals (Regulation and Development) Act, 1957, including royalty and dead rent provisions. On that basis, the levy could not be sustained under the State entries for land, minerals, or mineral rights. Case-Laws Indian Laws Fri, 21 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169510