https://www.taxtmi.com/caselaws?id=189720 A lease covenant requiring the lessee to pay taxes, rates, assessments and other public impositions charged on the mines was construed broadly to include recurring mine-related levies. On that construction, road cess and mine cess paid on royalties reserved under the lease were recoverable from the lessee. Income tax paid on the royalties was not recoverable, because income tax was treated as a personal tax on total income and the materials did not show a separate assessment attributable only to the demised mines. The covenant therefore applied to mine-related cess liabilities but not to income tax on the facts shown. en-us Tue, 24 Mar 1936 00:00:00 +0530 Wed, 18 Jan 2017 16:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189720 A lease covenant requiring the lessee to pay taxes, rates, assessments and other public impositions charged on the mines was construed broadly to include recurring mine-related levies. On that construction, road cess and mine cess paid on royalties reserved under the lease were recoverable from the lessee. Income tax paid on the royalties was not recoverable, because income tax was treated as a personal tax on total income and the materials did not show a separate assessment attributable only to the demised mines. The covenant therefore applied to mine-related cess liabilities but not to income tax on the facts shown. Case-Laws Income Tax Tue, 24 Mar 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189720