Judgment Search Results Home > Cases Phrase: cess and other taxes on mineral validation act 1992 Page 10 of about 1,456 results (0.137 seconds)

Merrion Vs. Jicarilla Apache Tribe

Court : US Supreme Court

..... 3 of the act provided: "[t]axes may be levied and collected by the state or local authority upon improvements, output of mines or oil and gas wells or other rights, property, or assets of any lessee upon lands within executive order indian reservations in the same manner as such taxes are otherwise levied and collected, and such taxes may be levied against the share obtained for the indians as bonuses, rentals, and royalties, and the secretary of the interior is authorized and directed to cause such taxes to be paid out ..... petitioners argue that the act transferred the indian power to tax mineral production to the states in exchange for the royalties assured the tribes. ..... which, when surveyed, will be embraced in the following townships, viz:" "27, 28, 29, and 30 north, ranges 1 east, and 1, 2, and 3 west; 31 and 32 north, ranges 2 west and 3 west, and the south half of township 31 north, range l west," "be, and the same is hereby, set apart as a reservation for the use and occupation of the jicarilla apache indians: provided, that this order shall not be so construed as to deprive any bona fide settler of any valid rights he may have acquired under the law of the united ..... it is one thing to find that the tribe has agreed to sell the right to use the land and take valuable minerals from it, and quite another to find that the tribe has abandoned its sovereign powers simply because it has not expressly reserved them through a contract. .....

Watt Vs. Western Nuclear, Inc.

Court : US Supreme Court

..... that the express listing of coal was not intended to limit the phrase "other minerals" is confirmed by the alternate use of the phrases "coal and other minerals" and "all minerals" in the house report on the bill that became the srha. ..... to preserve incentives for the discovery and exploitation of minerals in srha lands, congress reserved "all the coal and other minerals" to the united states and provided that "coal and other mineral deposits . . . ..... the act provides, with respect to land patented, that the united states reserves title to "all the coal and other minerals." 43 u.s.c. ..... section 9 of the srha extended to "[a]ny person qualified to locate and enter the coal and other mineral deposits, or having the right to mine and remove the same under the laws of the united states, . . . ..... 601; 43 cfr 3601.1 (1982) (stating that "mineral material disposals" may not be made from "public lands" on which there are "valid, existing claims to the land by reason of settlement, entry, or similar rights obtained under the public land laws"). ..... more than cattle and more than minerals, it was the belief of congress that "the nation as a unit needs more states like, for instance, kansas and iowa, where each citizen is the sovereign of a portion of the soil, the owner of his home and not tenant of some (perhaps) distant landlord, a builder of schools and churches, a voluntary payer of taxes for the support of his local government. .....

Sesa Goa Limited Rep. by Its Secretary and G.M. (Corporate Affairs) C. ...

Court : Karnataka

Reported in : ILR2007KAR3266; 2008(1)KarLJ16ILR2007(3)Kar3266; 2007(3)KCCRSN207; 2007(5)AIRKarR9; AIR2007NOC2115

..... therefore, the law department has stated that the recommendations sent to government of india were contrary to section 26(2) of the mines and minerals (development and regulation) act, 1957 and suggested that the state government could proceed afresh under section 26(2) of the mines and minerals (development and regulation) act, 1957, in view of the infirmity pointed out.therefore, i request that government of india, ministry of mines may kindly return all the above 10 recommendations to state government to examine the proposals afresh.45. ..... according to him all powers conferred and duties to be performed by the state government under mines and minerals (development and regulation) act, 1957 could be delegated by the state government upon any other authorities or officers subordinate to it. ..... the petitioner has called in question in this petition the validity of the notification dated 18.11.2003 vide annexure-f whereby the first respondent has delegated to the second respondent to perform the imposition of duties under rule 26(1) of mineral concession rules, 1960 and also the letter of recommendation of the state government no. ..... even if is to be held that notification dated 18-11-2003, annexure-f was valid, the state government has delegated to the respondent no. ..... therefore, he submits that the recommendations made by the state government dated 09-02-2004 impugned in this writ petition (annexure-h) is valid and is not open to challenge.28. .....

M. Sulochanamma and ors. Vs. Commissioner of Wealth-tax

Court : Andhra Pradesh

Reported in : [1972]85ITR201(AP)

..... in exercise of its rule-making power under section 5 of that act, the mineral concession rules, 1949, which came into force on october 25, 1949, for regulating the grant of prospecting licences and joining leases for minerals other than petroleum and natural gas, have been promulgated by the central government. ..... to the tribunal, the plea of the assessees that their leasehold right in respect of the mines to win mica does not constitute an asset within ihe meaning of section 2(e) of the wealth-tax act, and, in any event, they are entitled to exemption from wealth-tax under section 2(e)(v) of the act in respect of the leasehold interest in the sitarama mica mine as the period of lease on the respective valuation dates was less than six years, was rejected by the tribunal. ..... we may refer to the provisions of section 4(1)(a) of the wealth-tax act as it stood on the relevant valuation date, to the extent it is relevant and material for the point at issue and the provisions of section 16(3)(a) of the indian income-tax act, 1922, which gave rise to the decision in sodra devi's case. 23. ..... a close reading of section 4(1)(a) of the wealth-tax act and section 16(3)(a) of the indian income-tax act, 1922, manifests that the provisions of both the sections, in so far as they relate to the minor children are concerned, are not identical but they are different. .....

L. Venkateswara Rao and ors. Vs. Singareni Collieries Company Ltd., Re ...

Court : Andhra Pradesh

Reported in : 1993(3)ALT199

..... in other words, it is contended that the act' and the rules themselves prescribe the time and manner of collection of the seigniorage fee in respect of minor minerals and only the lessees of the quarries are liable to pay the seigniorage fee and the users or the consumers of the minor minerals cannot be subject to levy of seigniorage fee in respect of the minor minerals used or consumed by them. ..... before we deal with the legality of levy of penalty on the user or consumer, let us consider the validity of the levy and collection of seigniorage fee from the user or consumer. ..... whenever any person raises, without any lawful authority, any mineral from any land, the state government may recover from such person the mineral so raised, or, where such mineral has already been disposed of, the price thereof, and may also recover from such person, rent, royalty or tax, as the case may be, as provided under section 21.16. ..... 1552/q3/91 dated 10-1-1992 issued by the respondent no. ..... 3.75 including cess for 1000nos. ..... 2.19 including cess per cu.m (gross)kankar }bricks ..@rs. ..... 0.43 including cess per cu.m (gross)lime }} ..@rs. ..... 1.25 including cess per cu.m (gross)murram ..@rs. ..... 1.25 including cess per cu.m (gross)sand ..@rs. ..... 2.19 including cess per cu.m (gross)stone..@rs. ..... 0-43 including cess per cu.m. ..... 1-25 including cess per cu.m. ..... 1-25 including cess per cu.m. ..... 2-19 including cess per cu.m. .....

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 .....

Kurupa Naik and ors. Vs. Bhagaban Naik and ors.

Court : Orissa

Reported in : AIR1968Ori181; 34(1968)CLT1195

..... application and not confined to the particular facts of the cases before them, we would with great respect dissent from that view. ..... , effect cannot be given to the principle embodied in section 8 of the suits valuation act that valuation of the suit for the purpose of jurisdiction would be the same at which the suit is valued for the purpose of court-fee if as in the present case the suit is valued differently for the court-fee and jurisdiction and the mistake is later discovered and the plaintiff wants to amend the valuation as has been done in this case, the ..... would be to oust the jurisdiction of the subordinate judge's court the amendment would be refused and the plaintiff would be forced to adopt the valuation for the purpose of jurisdiction as the valuation for the purpose of court fee which is just contrary to the principles embodied in section 8 of the suits valuation act, if the learned judges of the madras and andhra pradesh high courts intended the rulings laid down in those cases to be of general ..... the suits valuation act runs as follows:'where in suits other than those referred to in the court-fees act, 1870, section 7, paragraphs v, vi, and ix, and paragraph x. .....

K.V. Shanmugam and Etc. Vs. State of Tamil Nadu and Others

Court : Chennai

Reported in : AIR1997Mad338; 1997(2)CTC431; (1998)IMLJ417

..... act and after getting approval only it is open to the state government to process the application of the petitioner and grant lease in respect of forest land.in those circumstance, now i have to decide whether the said condition in the impugned order is legal and valid ..... 5, over an ex tent of 6.60 acres of government reserve forest land in pennagaram taluk, dharmapuri district, under rule 39 of tamil nadu minor mineral concesson rules, 1959 after obtaining reports from the principal chief conservator of forest, madras, the district collector, dharmapuri, director of geology and mining as well as on the basis of the recommendation of the high level committee, the government of tamil nadu granted lease over an cxtent of 6.60 acres in the said area ..... 2(ii) of the forest (conservation) act, 1980 is mandatory and the same provides that no state government or other authority shall make except with the prior approval of the central government, any order directing that 'any forest land or any portion thereof may be ..... even though another objection has taken that without challenging the other five grants granted by the government, the petitioner has chosen only the ..... 2 of the said act :--'notwithstanding anything contained in any other law for the time being in force in a state, no state government or other authority shall make, except with the prior approval of the centralgovernment any order directing i) that any reserve forest (within the meaning of the expression 'reserve forest' in any .....

K.V. Shanmugam Vs. State of Tamil Nadu Represented by Secretary to Gov ...

Court : Chennai

Reported in : (1998)1MLJ417

..... in order to appreciate the contentions of all the counsel, i hereby extract the relevant provision namely section 2 of the said act:notwithstanding anything contained in any other law for the time being in force in a state, no state government or other authority shall make, exempt with the prior approval of the central government any order directing (i) that any reserve for-est (within the meaning of the expression 'revenue forest' ..... as to obtaining of prior approval either for granting or renewing the lease for quarrying the mineral in the area situated in the reserve for-est comes into operation and state government cannot grant or renew the lease for quarrying the mineral situate within the reserve forest area without obtaining the prior approval of the central government. ..... the contention of the petitioner is that section 2 (ii) of the forest (conservation) act, 1980 is mandatory and the same provides that no state government or other authority shall make except with the prior approval of the central government, any order directing that any forest land or any portion thereof may be ..... golden gran-ites has also filed a counter affidavit wherein he has raised the following defence: the petitioner has made several incorrect and false statements and made such statements in his affidavit deliberately to create an image as if he is a total stranger unconnected with the fifth respondent firm, ..... i have to decide whether the said condition in the impugned order is legal and valid.21. .....

Majeed P.V Vs. the Revenue Divisional Officer

Court : Kerala

..... the main issue considered there was, whether 'ordinary earth' used for filling or levelling purpose in the construction of embankments, roads, railways and buildings has validly been declared as "minor mineral" by the central government vide notification dated 3.2.2000 issued under section 3(e) of the mmdr act, and whether royalty shall be paid in this regard. ..... of ext.p5 licence issued by the grama panchayath, ext.p6 acknowledgment (part i) issued by the industries department to run the crusher unit, ext.p7 consent to operate issued by the kerala state pollution control board and ext.p8 registration certificate issued by the commercial taxes department, ext.p9 'stop memo' dated 5.09.2013 was slapped on the petitioner by the 2nd respondent, based on ext.p10 order issued by the 1st respondent, which made the petitioner to approach this ..... the parliament having already defined the term "minor mineral" under section 3(e) of the mmdr act, 1957, with liberty to the central government to issue notification so as to include any other item, and the central government having issued ext.r6(a) dated 3.2.2000 notifying "ordinary earth" also as a "minor mineral", in view of the manner of interpretation sought to be adopted by the apex court in banarasi dass chadha's case (1978 (4) scc11 and as explained in the subsequent decision in som datt builders' case (2010 (1) scc311 .....