https://www.taxtmi.com/caselaws?id=181449 A mineral-extraction arrangement granting exclusive possession for a fixed term and yearly payment is, in substance, a lease and not a mere licence. The right to raise, remove and appropriate sand from the land amounted to mining operations involving a minor mineral. Because the mine was not directly worked by the intermediary immediately before vesting, Section 28 of the West Bengal Estates Acquisition Act, 1953 applied and, by virtue of its overriding effect, prevailed over Section 6(1)(i). The intermediary therefore had no right to retain the holding under Section 6(1)(i), and retention of the land was excluded by the statutory scheme. en-us Tue, 06 Feb 1979 00:00:00 +0530 Mon, 18 Apr 2016 10:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181449 A mineral-extraction arrangement granting exclusive possession for a fixed term and yearly payment is, in substance, a lease and not a mere licence. The right to raise, remove and appropriate sand from the land amounted to mining operations involving a minor mineral. Because the mine was not directly worked by the intermediary immediately before vesting, Section 28 of the West Bengal Estates Acquisition Act, 1953 applied and, by virtue of its overriding effect, prevailed over Section 6(1)(i). The intermediary therefore had no right to retain the holding under Section 6(1)(i), and retention of the land was excluded by the statutory scheme. Case-Laws Indian Laws Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181449