https://www.taxtmi.com/caselaws?id=169607 Royalty payable on minerals under the Act is treated as the price or share for minerals won from the sub-soil, not as a tax on mineral rights, so the scheme fell within Union competence and did not amount to excessive delegation. The power to vary royalty validly extended to fixed-rate fixation, rational classification of limestone into grades, and grant of rebate. However, the 1970 notification enhancing royalty was issued in breach of the four-year restriction in section 9(3) and was therefore ultra vires and unenforceable. The challenge to the Thirty-ninth Constitutional Amendment and the remaining notifications failed. en-us Fri, 19 Jan 1979 00:00:00 +0530 Sat, 16 Dec 2017 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169607 Royalty payable on minerals under the Act is treated as the price or share for minerals won from the sub-soil, not as a tax on mineral rights, so the scheme fell within Union competence and did not amount to excessive delegation. The power to vary royalty validly extended to fixed-rate fixation, rational classification of limestone into grades, and grant of rebate. However, the 1970 notification enhancing royalty was issued in breach of the four-year restriction in section 9(3) and was therefore ultra vires and unenforceable. The challenge to the Thirty-ninth Constitutional Amendment and the remaining notifications failed. Case-Laws Indian Laws Fri, 19 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169607