https://www.taxtmi.com/caselaws?id=172291 The term "minerals" in section 231 of the Marwar Land Revenue Act was construed in its statutory and historical context, not as a narrow reference only to substances excavated from mines. Given the former State's treatment of salt as a controlled natural resource and its historical ownership and regulation of salt production, salt fell within the expression "minerals" even when produced by surface evaporation. Press-notes under the Central Excise and Salt Act only relaxed licensing requirements and did not displace proprietary rights, and a jagirdar's lease could not confer rights the lessor did not own. en-us Fri, 04 Nov 1955 00:00:00 +0530 Tue, 18 Aug 2015 17:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172291 The term "minerals" in section 231 of the Marwar Land Revenue Act was construed in its statutory and historical context, not as a narrow reference only to substances excavated from mines. Given the former State's treatment of salt as a controlled natural resource and its historical ownership and regulation of salt production, salt fell within the expression "minerals" even when produced by surface evaporation. Press-notes under the Central Excise and Salt Act only relaxed licensing requirements and did not displace proprietary rights, and a jagirdar's lease could not confer rights the lessor did not own. Case-Laws Central Excise Fri, 04 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172291