https://www.taxtmi.com/caselaws?id=169517 The article explains that cess on lands used for mining operations under the Orissa Cess Act, 1962 is characterised as a tax on land, not a covert tax on royalty or minerals, because the charging provision attaches liability to land and the assessment method only measures the levy. It also notes that mining lands may be treated as a distinct class for taxation, with a higher cess rate sustained where the classification has a rational nexus with the Act's object. The discussion further states that a heavy tax is not confiscatory merely because of its burden, and that the levy did not directly infringe Articles 19(1)(f) or 301, nor was it invalid for lack of a separate appeal or hearing mechanism. en-us Mon, 07 Mar 1983 00:00:00 +0530 Fri, 24 Apr 2015 17:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169517 The article explains that cess on lands used for mining operations under the Orissa Cess Act, 1962 is characterised as a tax on land, not a covert tax on royalty or minerals, because the charging provision attaches liability to land and the assessment method only measures the levy. It also notes that mining lands may be treated as a distinct class for taxation, with a higher cess rate sustained where the classification has a rational nexus with the Act's object. The discussion further states that a heavy tax is not confiscatory merely because of its burden, and that the levy did not directly infringe Articles 19(1)(f) or 301, nor was it invalid for lack of a separate appeal or hearing mechanism. Case-Laws Indian Laws Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169517