https://www.taxtmi.com/caselaws?id=472615 Statutory mining-lease procedure under the Mines and Minerals (Development and Regulation) Act, 1957 requires a State Government recommendation, prior Central approval, and compliance with the prescribed Mineral Concession Rules. A lease application independently scrutinised and recommended by the State Government, followed by Central approval, falls within that procedure. Mere participation in Screening Committee meetings does not establish allocation through the Screening Committee Route, particularly where the relevant communication was not sent to the State Government. Such a lease is outside the flawed allocation routes, so compensatory additional levy does not apply and a related demand is liable to be quashed. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sat, 17 Oct 2026 13:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472615 Statutory mining-lease procedure under the Mines and Minerals (Development and Regulation) Act, 1957 requires a State Government recommendation, prior Central approval, and compliance with the prescribed Mineral Concession Rules. A lease application independently scrutinised and recommended by the State Government, followed by Central approval, falls within that procedure. Mere participation in Screening Committee meetings does not establish allocation through the Screening Committee Route, particularly where the relevant communication was not sent to the State Government. Such a lease is outside the flawed allocation routes, so compensatory additional levy does not apply and a related demand is liable to be quashed. Case-Laws Indian Laws Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472615