https://www.taxtmi.com/caselaws?id=276970 A Patna HC decision on a forest-land levy held that a charge measured by non-forest use, excavation, voiding, subsidence and vegetative density was in substance a tax on mining activity and user, not a direct tax on land within Entry 49 of List II, and was therefore beyond State competence. The Court also found the Act defective because key taxable concepts and valuation matters were left to unguided executive discretion, with no workable assessment machinery and excessive rule-making power. A further provision allowing an additional lump-sum tax by rules was treated as an unconstitutional delegated taxing power. The taxation law was struck down in entirety. en-us Tue, 14 Dec 1993 00:00:00 +0530 Wed, 21 Nov 2018 14:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276970 A Patna HC decision on a forest-land levy held that a charge measured by non-forest use, excavation, voiding, subsidence and vegetative density was in substance a tax on mining activity and user, not a direct tax on land within Entry 49 of List II, and was therefore beyond State competence. The Court also found the Act defective because key taxable concepts and valuation matters were left to unguided executive discretion, with no workable assessment machinery and excessive rule-making power. A further provision allowing an additional lump-sum tax by rules was treated as an unconstitutional delegated taxing power. The taxation law was struck down in entirety. Case-Laws Indian Laws Tue, 14 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276970