https://www.taxtmi.com/caselaws?id=277964 The Court held that the State Legislature lost its legislative power to impose the levy on mining activities post the enactment of the Mines and Minerals Act, 1957, as Parliament had assumed control over this domain. The notification levying the licence fee on mining activities was found to be outside the scope of the relevant provisions of the State Act. The Court determined that the levy was a tax, not authorized by the State Act, and directed the quashing of the notification, refund of amounts paid, and allowed the petitions with costs. en-us Thu, 30 Mar 1972 00:00:00 +0530 Wed, 02 Jan 2019 16:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277964 The Court held that the State Legislature lost its legislative power to impose the levy on mining activities post the enactment of the Mines and Minerals Act, 1957, as Parliament had assumed control over this domain. The notification levying the licence fee on mining activities was found to be outside the scope of the relevant provisions of the State Act. The Court determined that the levy was a tax, not authorized by the State Act, and directed the quashing of the notification, refund of amounts paid, and allowed the petitions with costs. Case-Laws Indian Laws Thu, 30 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277964