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    <title>1994 (7) TMI 347 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=174054</link>
    <description>A land-revenue amendment that withdrew the exclusion of mines and minerals from State reservation and inserted Section 69A was treated as a valid agrarian-reform measure. The Court held that &quot;land&quot; includes rights in mines, minerals and quarries, that the amendment was within State legislative competence on the pith and substance test, and that Article 31A protected it. Retrospective operation from 1 May 1960 was upheld because a competent legislature may legislate retrospectively absent constitutional bar. The vesting of mines, minerals and quarries, and the compensation formula based on average net annual income, were found consistent with Article 300A and not violative of Articles 14 or 21.</description>
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    <pubDate>Wed, 20 Jul 1994 00:00:00 +0530</pubDate>
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      <title>1994 (7) TMI 347 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174054</link>
      <description>A land-revenue amendment that withdrew the exclusion of mines and minerals from State reservation and inserted Section 69A was treated as a valid agrarian-reform measure. The Court held that &quot;land&quot; includes rights in mines, minerals and quarries, that the amendment was within State legislative competence on the pith and substance test, and that Article 31A protected it. Retrospective operation from 1 May 1960 was upheld because a competent legislature may legislate retrospectively absent constitutional bar. The vesting of mines, minerals and quarries, and the compensation formula based on average net annual income, were found consistent with Article 300A and not violative of Articles 14 or 21.</description>
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      <pubDate>Wed, 20 Jul 1994 00:00:00 +0530</pubDate>
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