https://www.taxtmi.com/caselaws?id=181451 A mining lease was treated as an existing lease where the 1939 agreement fixed the terms, delivered possession, and operated as a present demise, even though the formal deed was executed in 1951. Article 31A(1)(e) was construed broadly to include the winning and extraction of minerals, so the 1956 modification rules were protected from challenge under Articles 14, 19 and 31. The later 1957 regulatory regime continued the rules, but any modified lease term had to conform prospectively to the statutory maximum from the commencement of that Act, not from the original grant date. The lease modification was therefore upheld, subject to recalculation of the term. en-us Mon, 03 Oct 1966 00:00:00 +0530 Tue, 13 Nov 2018 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181451 A mining lease was treated as an existing lease where the 1939 agreement fixed the terms, delivered possession, and operated as a present demise, even though the formal deed was executed in 1951. Article 31A(1)(e) was construed broadly to include the winning and extraction of minerals, so the 1956 modification rules were protected from challenge under Articles 14, 19 and 31. The later 1957 regulatory regime continued the rules, but any modified lease term had to conform prospectively to the statutory maximum from the commencement of that Act, not from the original grant date. The lease modification was therefore upheld, subject to recalculation of the term. Case-Laws Indian Laws Mon, 03 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181451