https://www.taxtmi.com/caselaws?id=173699 Section 30A of the Mines and Minerals (Regulation and Development) Act, 1957 suspended the automatic application of sections 9(1) and 16(1) to pre-1949 coal leases and allowed those provisions to be applied by notification with specified exceptions or modifications. On that construction, the 29 December 1961 notification operated only as a modification of the royalty rate under section 9(1) and the Second Schedule. It did not authorise recovery at the higher contractual lease rate, because that would exceed the power conferred by section 30A and undermine the scheme of phased statutory royalty enhancement. The payable royalty was therefore limited to the modified statutory rate. en-us Mon, 29 Nov 1971 00:00:00 +0530 Mon, 21 Sep 2015 13:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173699 Section 30A of the Mines and Minerals (Regulation and Development) Act, 1957 suspended the automatic application of sections 9(1) and 16(1) to pre-1949 coal leases and allowed those provisions to be applied by notification with specified exceptions or modifications. On that construction, the 29 December 1961 notification operated only as a modification of the royalty rate under section 9(1) and the Second Schedule. It did not authorise recovery at the higher contractual lease rate, because that would exceed the power conferred by section 30A and undermine the scheme of phased statutory royalty enhancement. The payable royalty was therefore limited to the modified statutory rate. Case-Laws Indian Laws Mon, 29 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173699