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    <title>1986 (3) TMI 328 - Supreme Court</title>
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    <description>Section 15(1) of the Mines and Minerals (Regulation and Development) Act, 1957 was treated as a wide regulatory power authorising a State to prescribe and amend royalty and dead rent for minor minerals, including for subsisting leases, and the power was upheld as constitutionally valid. The Court also held that royalty and dead rent enhancements could not be made more than once within the governing four-year period, so the 1975 notification was invalid to the extent of a repeated royalty increase, the 1976 notification was invalid for a second dead-rent increase, and the 1981 circular could not override the notification scheme. Classification of building stones into different varieties for different royalty rates was permissible and did not infringe Article 19(1)(g).</description>
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    <pubDate>Wed, 05 Mar 1986 00:00:00 +0530</pubDate>
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      <title>1986 (3) TMI 328 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=169514</link>
      <description>Section 15(1) of the Mines and Minerals (Regulation and Development) Act, 1957 was treated as a wide regulatory power authorising a State to prescribe and amend royalty and dead rent for minor minerals, including for subsisting leases, and the power was upheld as constitutionally valid. The Court also held that royalty and dead rent enhancements could not be made more than once within the governing four-year period, so the 1975 notification was invalid to the extent of a repeated royalty increase, the 1976 notification was invalid for a second dead-rent increase, and the 1981 circular could not override the notification scheme. Classification of building stones into different varieties for different royalty rates was permissible and did not infringe Article 19(1)(g).</description>
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      <pubDate>Wed, 05 Mar 1986 00:00:00 +0530</pubDate>
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