TaxTMI 
TaxTMI 
2017 (1) TMI 1711
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....nt and order dated 21.08.2009 is common in both the appeals and consequently, marginal variation in the contextual facts notwithstanding, the legal issues raised are the same, permitting analogous disposal of the proceedings in hand. 3. We have heard Mr. Gopal Singh learned Counsel for the Appellants and Mr. Sunil Kumar, learned Counsel and Mr. Nagendra Rai, learned senior Counsel for the Respondents in appeals corresponding to S.L.P. (C) Nos. 3652 of 2010 and 3653 of 2010 respectively. 4. The facts, as construed to be germane for the adjudication, fall in a short compass and for the sake of brevity and convenience would be lifted from the appeal corresponding to SLP(C) No. 3652 of 2010. To reiterate, nothing turns on the facts with fringe differences in the two appeals and in course of the arguments as well, no marked distinguishable features have been highlighted warranting individual analysis thereof. 5. The Respondent had been granted a lease for 10 years from the year 1992 under the Bihar Minor Mineral Concession Rules, 1972 (hereinafter referred to as "the Rules") and on the expiry of the term thereof, the same had not been renewed. The lease had been accorded to win pebbl....
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....The (Competent Officer), after such enquiry and verification as he may deem necessary of the monthly returns furnished by the lessee in Form "H" shall assess the amount of rent/royalty payable by the lessee at the end of the prescribed period. 6. As would be evident from the Notification dated 24.03.2001, thereby the rate of royalty for boulder, gravel, shingle, which are used for making chips, though had been stipulated to be Rs. 100/- per cubic meter, the footnote thereof clarified that the identified areas thereof would be notified separately as per the Rules. Otherwise, the rates were made effective on and from 01.04.2001. As the Respondent was dealing in boulder, gravel, shingle which are used for making chips, the adjudicate understandably would be limited to these minerals. 7. Be that as it may, as the recorded facts demonstrate, demand notices dated 06.09.2001 and 29.11.2001 for the terms 01.04.2001 to July, 2001 and 01.07.2001 to October, 2001 for Rs. 28,80,079/- and Rs. 16,75,353/-, followed in response whereto, the Appellant deposited Rs. 11 lakhs and Rs. 8.5 lakhs correspondingly. At that stage, the Notification dated 26.12.2001 adverted to hereinabove, was issued by ....
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....ed on such liability in their contemporary transactions. It was thus concluded that the realization of royalty at the higher rates, as fixed by the Notification dated 24.03.2001, was not realizable from the date prior to 26.12.2001. 12. Consequently, both the Respondents, as held, were required to pay royalty at the rate fixed by the Notification dated 24.03.2001 w.e.f. 26.12.2001, following necessary adjustments of the amounts already deposited by them. 13. Whereas, the learned Counsel for the Appellant has emphatically urged that the Notification dated 26.12.2001 is apparently clarificatory in nature and only identifies the areas wherefrom the minerals involved, if extracted would attract the rate of royalty otherwise fixed by the Notification dated 24.03.2001, and that the High Court has ex facie erred in its interpretation thereof, the impugned decision has been endorsed on behalf of the Respondents by pleading that the Rules by themselves being a delegated legislation, in absence of any provision in the parent statute authorizing realization of royalty with retrospective effect, the Notification dated 26.12.2001 cannot be given a retrospective effect on and from 24.3.2001 an....
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....as to exclude those extracted by them from the purview of this Notification or the one dated 24.03.2001. The words "is" and "fit and suitable" for making, in the attendant facts and circumstances, unmistakably refer to boulder, gravel and shingle from which either are used for making chips or are capable of making the same. The assertion of the Respondents to the contrary does not commend for acceptance and is rejected. 16. In Re Rule 26, it is apparent therefrom that when a lease is granted or renewed, amongst others royalty would be charged at the rate specified in Schedule II and that the State Government may, by notification in the official gazette, amend the First and Second Schedules so as to enhance or reduce the rate at which rents/royalty would be payable in respect of any minor Mineral w.e.f. the date of the publication of the notification in the official gazette. Though it has been contended on behalf of the Respondents that the mandate contained in Sub-rule 5 of Rule 26 authorizing the State Government to enhance or reduce the rate of rents/royalties, has to be construed to make such enhancement or reduction effective essentially on and from the date of the publication....
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....ave included' is declaratory, and is in plain terms retrospective. In the absence of clear words indicating that the amending Act is declaratory, it would not be so construed when the amended provision was clear and unambiguous. An amending Act may be purely clarificatory to clear a meaning of a provision of the principal Act which was already implicit. A clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal Act was existing law when the constitution came into force, the amending Act also will be part of the existing law. 20. The following quote contained in Zile Singh v. State of Haryana and Ors. AIR 2004 SC 5100, was also noted with approval: 14. The presumption against retrospective operation is not applicable to declaratory statutes.... In determining, therefore, the nature of the Act, regard must be had to the substance rather than to the form. If a new Act is "to explain" an earlier Act, it would be without object unless construed retrospectively. An explanatory Act is generally passed to supply an obvious omission or to clear up doubts as to the meaning of the previous Act. It is well settled that if a statute is curati....