https://www.taxtmi.com/caselaws?id=378500 Royalty and penalty on excavated ordinary earth cannot be imposed merely because the earth was dug up; liability depends on actual end use. Under the mining notification, ordinary earth is treated as a minor mineral only when used for filling or levelling in construction of embankments, roads, railways or buildings. Where the material is not shown to have been used for those notified purposes, a notice under Section 48(7) of the Maharashtra Land Revenue Code cannot be sustained. On the stated facts, use for levelling agricultural land for cultivation fell outside the notification, so the notice and consequential proceedings were quashed. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378500 Royalty and penalty on excavated ordinary earth cannot be imposed merely because the earth was dug up; liability depends on actual end use. Under the mining notification, ordinary earth is treated as a minor mineral only when used for filling or levelling in construction of embankments, roads, railways or buildings. Where the material is not shown to have been used for those notified purposes, a notice under Section 48(7) of the Maharashtra Land Revenue Code cannot be sustained. On the stated facts, use for levelling agricultural land for cultivation fell outside the notification, so the notice and consequential proceedings were quashed. Case-Laws Companies Law Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378500