https://www.taxtmi.com/caselaws?id=280004 Section 48(7) of the Maharashtra Land Revenue Code applies only where ordinary earth is extracted or removed without lawful authority and for a use covered by the statutory notification treating it as a minor mineral. Excavation for laying building foundations was held not to attract penalty merely because earth was dug up, since liability depends on the end use and not the act of excavation alone. Excavation by the Nuclear Power Corporation for widening a water channel in aid of the land grant was likewise treated as incidental to the permitted use and not a notified mineral use, so the penalty could not stand. The constitutional challenge was left open. en-us Wed, 03 Dec 2014 00:00:00 +0530 Tue, 16 Apr 2019 14:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280004 Section 48(7) of the Maharashtra Land Revenue Code applies only where ordinary earth is extracted or removed without lawful authority and for a use covered by the statutory notification treating it as a minor mineral. Excavation for laying building foundations was held not to attract penalty merely because earth was dug up, since liability depends on the end use and not the act of excavation alone. Excavation by the Nuclear Power Corporation for widening a water channel in aid of the land grant was likewise treated as incidental to the permitted use and not a notified mineral use, so the penalty could not stand. The constitutional challenge was left open. Case-Laws Indian Laws Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280004