TaxTMI 
TaxTMI 
2007 (4) TMI 791
X X X X Extracts X X X X
X X X X Extracts X X X X
....int verification report which is under Annexure-7. 3. This Writ Petition has been heard at length and at the admission stage the same is disposed of finally. 4. The Petitioner's mining lease was granted on 3.12.1986 for a period of 20 years and the same is to expire on 2.12.2006. There is no dispute about these dates. 5. Twelve months prior to such expiry, the Petitioner made an application for renewal on 22-2-2005. This was done in terms of Rule 24A(1) of Mineral Concession Rules, 1960. Since the Opposite Parties could not dispose of the Petitioner's application for renewal, the provision of Rule 24A(6) is automatically attracted. The provision of Rule 24A(6) is set out below: If an application for, renewal, of a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tocked by M/s. P.T. & A. Ltd. In the concluding paragraph of the said communication request was made by the Deputy Director of Mines, Koira to the Divisional Forest Officer, Bonai Division, Bonai to accord permission for lifting of iron ore stocks which were stated to be lying at broken up D.L.C. forest area in Raikela and Tantra Iron Mines of M/s. P.T. & A. Ltd. For removal of the same, removal permission is to be issued to the Petitioner against those stocks of iron ore and the same was applied by it as per verification report. 8. In this connection it may also be mentioned that there is a communication from the Deputy Director of Mines to the Divisional Forest officer, Bonai Division, Bonai to the effect that there is joint verificati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he expiration of sooner determination of the said term or within six calendar months thereafter (unless the lease shall be determined under Clauses 1 and 2 of this Part and in that case at any time not less than three calendar months nor more than six calendar months after such determination) take down and remove for his/their own benefit all or any (ore minerals excavated during the currency of lease) engines, machinery, plant, buildings, structures, tramways railways and other works erections and conveniences which may have been erected, set up or placed by the lessee/lessees in or upon the said lands and which the lessee/lessees is/are not bound to deliver to the State Government under Clause 20 of part VII of this Schedule and which the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The probable reason, may be that the continuation of lease should not be disrupted in view of the time taken by the Government to process the renewal application provided the renewal has been applied well in advance and in terms of the statutory requirement. 13. After ascertaining the purpose the Court must assume those consequences, which are incidental and Inevitable corollaries for giving effect to such legal fiction. The dictum of Lord Asquith in East End Dwelling Co. Ltd. v. Finsbury Borough council reported in (1951) 2 All ER 587 is very pertinent in this regard. The Learned Law Lord held at page 59.9 of the report: ...If one is bidden to treat an imaginary state of affairs as real, one must surely, unless prohibited from....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... takes the character of a quasi judicial proceeding. At the present moment those questions are not relevant since the Petitioner's prayer for renewal of lease has not been rejected by the state Government and the same is pending. Therefore, the period of lease of the Petitioner is deemed to have been extended by virtue of Rule 24-A(6). 18. So, in that situation, the Petitioner's prayer for lifting the ores which have been extracted prior to 3.12.2006 possibly cannot be refused. 19. In a somewhat similar situation, we have granted such prayer on certain condition and one of the conditions is that such removal has to be made upon notice to the statutory authority and upon payment of royalty. 20. We are of the opinion that in ....