https://www.taxtmi.com/caselaws?id=169519 Brick-earth was held to be a minor mineral because it had been expressly notified by the Central Government under the Act, bringing it within the State's rule-making scheme for minor minerals. Royalty payable on extraction under the Punjab Minor Minerals Concession Rules, 1964 was treated as consideration for the privilege of winning mineral material, akin to rent or contractual payment rather than a tax, and the rules were upheld as valid under the statutory framework. A disputed question of mineral ownership, turning on revenue records and village entries, was not suitable for determination in writ jurisdiction and was left to civil remedies. en-us Mon, 20 May 1968 00:00:00 +0530 Fri, 24 Apr 2015 18:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169519 Brick-earth was held to be a minor mineral because it had been expressly notified by the Central Government under the Act, bringing it within the State's rule-making scheme for minor minerals. Royalty payable on extraction under the Punjab Minor Minerals Concession Rules, 1964 was treated as consideration for the privilege of winning mineral material, akin to rent or contractual payment rather than a tax, and the rules were upheld as valid under the statutory framework. A disputed question of mineral ownership, turning on revenue records and village entries, was not suitable for determination in writ jurisdiction and was left to civil remedies. Case-Laws Indian Laws Mon, 20 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169519