https://www.taxtmi.com/caselaws?id=175564 Section 21(5) of the Mines and Minerals (Development and Regulation) Act, 1957 permits recovery of minerals or, if already disposed of, their price from a person who raised minerals without lawful authority, together with rent, royalty or tax. The provision is compensatory in character and not penal, and the marginal note "Penalties" does not control its plain wording. Where granite blocks were exported under interim protection and the interim orders later ceased to operate, the benefit could not be retained. The principle of restitution applies, so a party cannot keep an advantage obtained only because of a now-vacated interim order. The State's recovery of the price was upheld. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 18 Feb 2026 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175564 Section 21(5) of the Mines and Minerals (Development and Regulation) Act, 1957 permits recovery of minerals or, if already disposed of, their price from a person who raised minerals without lawful authority, together with rent, royalty or tax. The provision is compensatory in character and not penal, and the marginal note "Penalties" does not control its plain wording. Where granite blocks were exported under interim protection and the interim orders later ceased to operate, the benefit could not be retained. The principle of restitution applies, so a party cannot keep an advantage obtained only because of a now-vacated interim order. The State's recovery of the price was upheld. Case-Laws Indian Laws Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175564