https://www.taxtmi.com/caselaws?id=169587 Section 9(3) of the Mines and Minerals (Regulation and Development) Act, 1957 was treated as constitutionally valid because Parliament had valid competence over the field of mineral development, and the State field was excluded to that extent. The challenge based on Articles 265, 268, 269 and 270 failed, as royalty on minerals was treated as a tax for constitutional purposes and the Central enactment was held to support the levy. Separately, the writ direction granting interest at 18% per annum was found excessive and unreasonable, so it was modified to 9% per annum. en-us Tue, 17 Oct 2000 00:00:00 +0530 Mon, 27 Apr 2015 12:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169587 Section 9(3) of the Mines and Minerals (Regulation and Development) Act, 1957 was treated as constitutionally valid because Parliament had valid competence over the field of mineral development, and the State field was excluded to that extent. The challenge based on Articles 265, 268, 269 and 270 failed, as royalty on minerals was treated as a tax for constitutional purposes and the Central enactment was held to support the levy. Separately, the writ direction granting interest at 18% per annum was found excessive and unreasonable, so it was modified to 9% per annum. Case-Laws Indian Laws Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169587