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    <title>1971 (3) TMI 122 - Punjab-Haryana High Court</title>
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    <description>Brick-earth falls within the legal and contextual meaning of a minor mineral, and Parliament could validly delegate power to notify minor minerals within the statutory policy and framework. The constitutional challenge to the relevant provision and notification therefore failed. Royalty under the Punjab Minor Mineral Concession Rules, 1964 requires a subsisting contractual or concessional basis, such as a lease, agreement, licence or permit. Because no such subsisting arrangement existed with the petitioners, the royalty recovery notices lacked legal basis and were quashed. The petitions consequently succeeded on the invalidity of the royalty recovery, despite rejection of the broader challenge to the minor-mineral regime.</description>
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    <pubDate>Thu, 25 Mar 1971 00:00:00 +0530</pubDate>
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      <title>1971 (3) TMI 122 - Punjab-Haryana High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=192653</link>
      <description>Brick-earth falls within the legal and contextual meaning of a minor mineral, and Parliament could validly delegate power to notify minor minerals within the statutory policy and framework. The constitutional challenge to the relevant provision and notification therefore failed. Royalty under the Punjab Minor Mineral Concession Rules, 1964 requires a subsisting contractual or concessional basis, such as a lease, agreement, licence or permit. Because no such subsisting arrangement existed with the petitioners, the royalty recovery notices lacked legal basis and were quashed. The petitions consequently succeeded on the invalidity of the royalty recovery, despite rejection of the broader challenge to the minor-mineral regime.</description>
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      <pubDate>Thu, 25 Mar 1971 00:00:00 +0530</pubDate>
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