https://www.taxtmi.com/caselaws?id=183969 Rule 61 of the Rajasthan Minor Mineral Concession Rules, 1986 grants a 15-day interest-free grace period only for dues expressly listed in the rule, namely dead rent, royalty, quarry licence fee and royalty collection contract amounts. Because an Excess Royalty Collection Contract is separately defined and omitted from Rule 61, it cannot be included by analogy even though the contracting machinery for both arrangements is similar. The plain wording of the fiscal rule therefore limits the grace period to the categories named in it, and delayed instalments under an Excess Royalty Collection Contract attract interest without that benefit. en-us Tue, 08 Dec 2009 00:00:00 +0530 Mon, 27 Jun 2016 14:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183969 Rule 61 of the Rajasthan Minor Mineral Concession Rules, 1986 grants a 15-day interest-free grace period only for dues expressly listed in the rule, namely dead rent, royalty, quarry licence fee and royalty collection contract amounts. Because an Excess Royalty Collection Contract is separately defined and omitted from Rule 61, it cannot be included by analogy even though the contracting machinery for both arrangements is similar. The plain wording of the fiscal rule therefore limits the grace period to the categories named in it, and delayed instalments under an Excess Royalty Collection Contract attract interest without that benefit. Case-Laws Indian Laws Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183969