https://www.taxtmi.com/caselaws?id=303632 A fiscal provision empowering the Minister to make a depletion allowance for timber limits "as he deems just and fair" conferred discretion both whether to grant any allowance and, if so, its amount. The statutory wording and amendment history showed that mandatory language had been replaced by permissive language, so there was no legal duty to make an allowance. The Minister's refusal was also upheld because it rested on a relevant and intelligible view that the irrecoverable capital cost had already been recouped, and the decision was bona fide, non-arbitrary, and within the lawful bounds of discretion. en-us Wed, 13 Oct 1948 00:00:00 +0530 Tue, 02 Aug 2022 17:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303632 A fiscal provision empowering the Minister to make a depletion allowance for timber limits "as he deems just and fair" conferred discretion both whether to grant any allowance and, if so, its amount. The statutory wording and amendment history showed that mandatory language had been replaced by permissive language, so there was no legal duty to make an allowance. The Minister's refusal was also upheld because it rested on a relevant and intelligible view that the irrecoverable capital cost had already been recouped, and the decision was bona fide, non-arbitrary, and within the lawful bounds of discretion. Case-Laws Indian Laws Wed, 13 Oct 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303632