https://www.taxtmi.com/caselaws?id=169516 Royalty payable under a mining lease was held to fall within the expression "royalty" in section 79(1) of the Madras District Boards Act and to form part of annual rent value. The land cess levied on that basis was characterised in pith and substance as a tax on land, not a tax on mineral rights or mining activity, so it was neither displaced nor impliedly repealed by the Mines and Minerals legislation of 1948 and 1957. The cess was also recoverable as arrears of land revenue under section 52 of the Madras Revenue Recovery Act. The demand and recovery mechanism were therefore upheld. en-us Tue, 04 Feb 1964 00:00:00 +0530 Fri, 24 Apr 2015 16:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169516 Royalty payable under a mining lease was held to fall within the expression "royalty" in section 79(1) of the Madras District Boards Act and to form part of annual rent value. The land cess levied on that basis was characterised in pith and substance as a tax on land, not a tax on mineral rights or mining activity, so it was neither displaced nor impliedly repealed by the Mines and Minerals legislation of 1948 and 1957. The cess was also recoverable as arrears of land revenue under section 52 of the Madras Revenue Recovery Act. The demand and recovery mechanism were therefore upheld. Case-Laws Indian Laws Tue, 04 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169516