https://www.taxtmi.com/caselaws?id=272576 The four-year restriction on royalty enhancement barred a second increase in limestone royalty within that period, so a 1970 notification that abolished limestone grades and raised the rate was ultra vires because the limitation applied to the mineral as a whole, not merely to one classification. Writ petitions filed for the companies by principal officers were maintainable because the officers were conversant with the facts, and no prior special resolution was required. The impugned royalty demand therefore could not stand, and relief against the enhanced levy followed. en-us Thu, 20 Jan 1972 00:00:00 +0530 Tue, 08 May 2018 17:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272576 The four-year restriction on royalty enhancement barred a second increase in limestone royalty within that period, so a 1970 notification that abolished limestone grades and raised the rate was ultra vires because the limitation applied to the mineral as a whole, not merely to one classification. Writ petitions filed for the companies by principal officers were maintainable because the officers were conversant with the facts, and no prior special resolution was required. The impugned royalty demand therefore could not stand, and relief against the enhanced levy followed. Case-Laws Companies Law Thu, 20 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272576