https://www.taxtmi.com/caselaws?id=286707 The statutory scheme under Section 9B of the Mines and Minerals (Development and Regulation) Act, 1957 permitted establishment of District Mineral Foundations by notification, and references to 12 January 2015 did not by themselves invalidate the notifications. However, compulsory contribution could arise only from the date the applicable rate was validly prescribed: for minerals other than coal, lignite and sand for stowing, that date was 17 September 2015; for coal, lignite and sand for stowing, payment was governed by the later of 20 October 2015 or the Foundation's establishment date. The 31 August 2016 notification was invalid because delegated power did not authorise retrospective imposition of contribution from 12 January 2015. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 12 Mar 2020 07:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286707 The statutory scheme under Section 9B of the Mines and Minerals (Development and Regulation) Act, 1957 permitted establishment of District Mineral Foundations by notification, and references to 12 January 2015 did not by themselves invalidate the notifications. However, compulsory contribution could arise only from the date the applicable rate was validly prescribed: for minerals other than coal, lignite and sand for stowing, that date was 17 September 2015; for coal, lignite and sand for stowing, payment was governed by the later of 20 October 2015 or the Foundation's establishment date. The 31 August 2016 notification was invalid because delegated power did not authorise retrospective imposition of contribution from 12 January 2015. Case-Laws Indian Laws Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286707