https://www.taxtmi.com/caselaws?id=277964 Parliament's regulation of mines and minerals under the Mines and Minerals (Regulation and Development) Act, 1957 was treated as occupying the field of mineral development, curtailing State competence under Entry 23 and preventing reliance on Entry 50 for a levy that in substance fell within that field. On that footing, a notification under the Mysore Village Panchayats and Local Boards Act, 1959 could not validly impose a tax or licence fee on mining of manganese ore and iron ore, and Section 143 was not construed as authorising such an impost. The impugned mining levy was therefore unsustainable, and the notification was quashed to that extent with consequential refund relief. 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 Parliament's regulation of mines and minerals under the Mines and Minerals (Regulation and Development) Act, 1957 was treated as occupying the field of mineral development, curtailing State competence under Entry 23 and preventing reliance on Entry 50 for a levy that in substance fell within that field. On that footing, a notification under the Mysore Village Panchayats and Local Boards Act, 1959 could not validly impose a tax or licence fee on mining of manganese ore and iron ore, and Section 143 was not construed as authorising such an impost. The impugned mining levy was therefore unsustainable, and the notification was quashed to that extent with consequential refund relief. Case-Laws Indian Laws Thu, 30 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277964