Judgment Search Results Home > Cases Phrase: cess and other taxes on mineral validation act 1992 Court: madhya pradesh Page 1 of about 12 results (0.125 seconds)

Satya Narayan Mishrilal Bediya Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2002(3)MPHT151; 2002(2)MPLJ613

..... faced, the parliament enacted cess and other taxes on mineral (validation) act, 1992 (act no. ..... in the impugned judgment the high court has held :-- (a) the parliament has not enacted the entire cess act of 1880 but has merely re-enacted the provisions contained therein which relate to cess and other taxes on minerals. ..... (k) considering the background, facts and having regard to the purpose for which the law was passed and the objective sought to be achieved it cannot be said that the validation act was discriminatory merely because different rates of cess on royalty were prescribed for different states. ..... (supra), that section 2(1) of the validation act having used the expression 'upto 4-4-91'; it unequivocably indicates that what is validated is the process of levy and collection made upto that date and no further. ..... march of events, earlier justified by a supreme court judgment, could not be ignored by the parliament and, therefore, taking into account the reality of the situation, the parliament was left with no option but to validate the levy of cess on royalty till 4th april, 1991, the date of the supreme court judgment in orissa cement the law ceases to have any effect after the date which makes it clear that the legislation was not ..... the dominant objective of the act was to validate the levies already made, and not to legislate on the subject by naming a law imposing cess on royalty. .....

South Eastern Coalfields Ltd. Vs. State of Madhya Pradesh.

Court : Madhya Pradesh Jabalpur

..... and another (supra) the question was with respect to cess and other taxes on minerals (validation) act, 1992. ..... and others (supra) has also considered the question of levy of cess by the local government authority and levy of cess was held to be valid. ..... state of bihar and others (supra) in which it was held that cess on royalty charged for mining lease cannot be equated with land revenue, hence does not fall under entry 45 of orissa cess act, 1962. ..... it has also been laid down that so long as a tax or fee on mineral rights remains in pith and substance a tax for augmenting the revenue resources of the state or a fee for rendering services by the state and it does not impinge upon regulation of mines and mineral development or upon control of industry by the union, it is not unconstitutional. ..... and others (supra) considered the taxing power of union and states. ..... in the context of cess imposed by the local government body on the dispatches of minor mineral from mineral bearing land other than coal bearing land cess was held to be justified as fee for rendering such services as to the infrastructure and general development of the area. ..... the apex court has further laid down that the central government is empowered under section 25 of tea act, 1953 to levy a duty or cess upon tea or tea leaves for the purposes of that act, can in no manner deprive the state legislature of its power to tax the land comprised in a tea estate. .....

M.P. Lime Manufacturers' Association, Katni and Ors. Vs. State of Madh ...

Court : Madhya Pradesh

Reported in : AIR1989MP264; 1989MPLJ561

..... contended that even if it was held that the imposition of the cess under the provisions of the act amounted to imposition of a tax and not a fee, the state legislature had no power to impose tax on minerals as was sought to be done under the provisions of the impugned act because the field of taxation in respect of land held in connection with mineral rights was occupied by the provisions of sections 18 and 25 of the m.m.r.d. ..... bench of the supreme court has laid down that for satisfying the test for a valid levy of fees, it must be shown that the amount of fee realised, is ear marked for rendering services and that though the element of quid pro quo need not be established with arithmetical exactitude, yet broadly and reasonably it must be established that at least a good and substantial portion of the amount collected on account of fees is spent for rendering ..... significant to note that what has been averred in the return is that the cess under the act has been imposed for carrying out welfare activities in the mineral bearing areas as well as in other areas within the district or the state. ..... rama murthy and 5 others v.govt ..... other words, the measure adopted could not be identified with the nature of tax ..... state of orissa) (air 1961 sc 459) (supra) the majority judgment did not deal with the question as to what was meant by the expression 'tax on mineral rights' in view of the fact that it was held in the majority judgment that the impost in that case was fees relatable to entry 23 in .....

State of M.P. Vs. Nathu Lal and anr.

Court : Madhya Pradesh

Reported in : 2001(77)ECC312

..... jhala followed by his motor-cycle and near bridge the respondent's motor-cycle struck against the toll tax barrier and nathulal fell down and was caught. ..... thus, there was violation of section 50 of the act and the trial vitiated. ..... 194/90 whereby the respondents were acquitted of the offence under section 8/18 of the narcotic drugs and psychotropic substances act, 1985 (for short 'the act').2. ..... as held above, the prosecution failed to prove the compliance of section 50 of the act, therefore, the trial is vitiated. ..... argued that the respondents heeralal had thrown the bag and ran away from the spot therefore, the question of compliance of section 50 of the act did not arise. ..... on the other hand, shri manish manana, lc for the respondents, supported the impugned judgment and submitted that the independent witnesses did not support the version of r.s. ..... it is thus, clearly proved that the compliance of section 50 of the act was not made. ..... as the bag was on the person of heeralal, therefore, compliance of section 50 of the act was essential. ..... in my opinion, the respondents have rightly been acquitted of the offence under section 8/18 of the act. 8. ..... ample time to comply with the provisions of section 42 of the act. ..... there is also non-compliance of section 42 of the act. r.s. ..... 7 under section 50 of the act. ..... he contended that the learned trial judge also fell in error in holding that there was no compliance of section 50 of the act. .....

Brijendra Kumar Agarwal Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : 1995(0)MPLJ710

..... was submitted under section 10 of the mines and minerals (regulation and development) act, 1957 (for short, 'the act') and rule 22 of the mineral concession rules, 1960 framed by the central government under section 13 of the act. ..... the only contention urged by the learned counsel for the petitioners is that the amendments to the act and the rules were not made expressly retrospective and there is nothing in the provisions to indicate the intention to give them retrospective effect and, therefore, the applications pending on the date of amendment should be disposed of under the law in force prior to ..... shall be granted by the state government to any person unless he holds a certificate of approval in the prescribed form from the state government, produces income-tax clearance certificate in the prescribed form and satisfies such other conditions as may be prescribed. ..... 44 pages 570 and 574 respectively :'the general rule is that all statutes, other than those which are merely declaratory or which relate only to matters of procedure or of evidence, are prima facie prospective, and retrospective effect is not to be given to them unless, by express words or necessary implication, it appears that this was the intention of ..... the facts of the other petitions are more or ..... on the other hand, every one of these decisions deals with amendment in regard to substantive law affecting vested right of the ..... is followed by other rules dealing with ..... on is the one in commissioner of income tax, u. p. v. .....

Shanker Prasad Goenka and anr. Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : AIR1965MP153; 1965MPLJ51

..... thai the lessee shall keep correct accounts showing the quantity and other particulars of all minerals obtained from the mine datewise, quantifies of despatches from the lease hold, the price obtained for such minerals, the name of the purchasers and other particulars mentioned in that clause. ..... of the lease on the ground of the lessee's failure to keep proper accounts is an executive act, still inasmuch as the act can be done only after certain conditions mentioned in clause (xvi) of rule 25 are satisfied, the validity of the act can be assailed in proceedings under article 226 if the conditions are not fulfilled, (see municipal committee ..... 1961 (hereinafter referred to as the rules) a lease could not be determined straightway for the lessee's failure to maintain proper and correct accounts of the mineral extracted and sold; that according to the aforesaid clause where the lessee committed a breach of clause (viii) of rule 25(1) by failure to maintain proper and correct accounts, the state government was first required to give a notice in writing to him asking him to remedy the breach within ..... 9 and 12 of the lease; that the lessee had always maintained proper accounts of the quantity of the mineral extracted and sold that he had produced them before the income-tax and sales-tax authorities and had expressed his willingness to place them before the state authorities, but he was not given any opportunity for producing the account books; and that the accuracy and genuineness of his .....

S.N.S. (Minerals) Limited and ors. and N.M. Dubash Stone and Lime Co. ...

Court : Madhya Pradesh

Reported in : 2008(3)MPHT465

..... assurance contemplated in rule 23-f is not warranted in the light of the fact that security is already submitted in accordance to the mineral concession rules and further as royalty and other payments are made in accordance with the statutory provision, it is not all necessary for seeking any further amount by way of ..... the measures for protection of environment are already taken in the agreement executed in form k, appended to the mineral concession rules, when security and royalty are being paid in accordance to the statutory provision and as per the closure plan when the measures for environment protection by planting of trees and reclamation of land is already being undertaken, there is no necessity for incorporating a further provision for seeking financial ..... of environment by preventing or controlling pollution, as envisaged under section 18 of the act of 1957, that being so, any measure taken by the central government in preserving the environmental; balance and for preventing or controlling pollution by incorporating measures for ensuring reclamation and rehabilitation would come within the ambit of section 18 of the act of 1957, and the contention of learned senior counsel for the petitioners to the effect that the central ..... is not being claimed as a fee, tax or any other amount for the purpose of execution of the agreement, but it is only in the form of surety furnished by the lease holder to indemnify the competent authority against reclamation and rehabilitation cost. .....

Mineral Mining Co. Private Ltd. Vs. State of Madhya Pradesh, Natural R ...

Court : Madhya Pradesh

Reported in : AIR1968MP17

..... the contention of shri jakatdar, learned counsel for the petitioner, is that under section 11(1) of the mines and minerals (regulation and development) act, 1957 (hereinafter called the act) and rule 34 of the mineral concession rules, 1960 (hereinafter referred to as the rules) the state government had no authority or jurisdiction to reduce the area without ..... if section 11(1) of the act and rules 26 and 34 of the rules are read together and if it is kept in view that the provisions of the mines and minerals (regulation and development) act are only to enable the central government to have control over the matter of mineral development and that the state government is not altogether deprived of its rights over the minerals, there is no escape from the conclusion that the holder of a prospecting licence is not entitled, as of right, to get a lease over whole of the ..... respect of any land, the licensee shall have a preferential right for obtaining a mining lease in respect of that land over any other person: provided that the state government is satisfied that the licensee has not committed any breach of the terms and conditions of the prospecting licence and is otherwise a fit person for being granted the mining lease' this section clearly brings out two factors, namely, fi) that ..... no such valid reason was riven by the state government and the act of the state government in confining the grant to 20 acres was not onlv arbitrary but was also in violation of the act and the rules.3 .....

Naresh Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : 2009(2)MPHT142

..... , rehabilitation department, has declared a policy on 25th september, 1991 whereunder persons/families likely to be oustees due to mineral projects were entitled to be employed by the secl on priority basis and for land for residential purposes and other facilities byway of rehabilitation but none of these benefits for rehabilitation have been extended by the secl to the oustees. ..... it was satisfied that the rights to mine, quarry, bore, dig and search for, win, work and carry away minerals in the lands measuring 3407.408 hectares approximately should be acquired and had also issued a notification dated 24th june, 1998 under sub-section (1) of section 9 of the 1957 act that the rights to mine, quarry, bore, dig and search for, win, work and carry away minerals in the lands measuring 3407.408 hectares have been acquired. ..... relief we should grant in these writ petitions is to direct the central government to issue notifications under sections 7,9 and 9-a of the 1957 act acquiring the land in question under the 1957 act and to direct vesting of the land in the secl under section 11 of the 1957 act and to take possession of the land under section 12 of the 1957 act and to determine the compensation payable to the land owners by agreement and failing such agreement through the tribunal in accordance with section 14 of the 1957 .....

Ultratech Cement Limited Vs. State of Madhya Pradesh and Others

Court : Madhya Pradesh

..... the applications received during the period as specified in such notification, which shall not be less than thirty days, shall be considered simultaneously as if all such applications have been received on the same day and the state government, after taking into consideration the matters specified in subsection (3), may grant the reconnaissance permit, prospecting licence or mining lease, as the case may be, to such one of the applicants ..... ram chander rai and others, (2003) 6 scc 675 has held that any authority or the body of persons constituted by law or having legal authority to adjudicate upon the questions affecting the rights of a subject and enjoined with a duty to act judicially or quasi judicially, is amenable ..... well settled legal proposition that if an authority exercises quasi judicial powers, its decisions are subject to jurisdiction of this court under article 226 of the constitution of india and the role of this court is limited to examine the question whether the orders suffer from manifest error, or if they are allowed to stand, the same will amount ..... instant writ petition, the petitioner has challenged the validity of the recommendations made in favour of respondent ..... for grant of mining lease in favour of respondent no.3 and sought approval/relaxation of the central government under section 6 of mines and minerals (development and regulation) act, 1957 [hereinafter referred to as the act)]. ..... income tax officer, air 1966 sc 81 it was held that article 226 also .....