Punjab HC Acquits Ram Rahim in Journalist Murder
07 Mar 2026
Appellate Courts Can Rely on Unexhibited Public Documents Produced by Plaintiff: Gujarat High Court Dismisses Second Appeal Under Section 100 CPC
07 Mar 2026
Punjab & Haryana HC Denies Anticipatory Bail in Murder via Humiliation Case: Sections 103(1) & 3(5) BNS
07 Mar 2026
Security Deposit Forfeiture Without Show-Cause Notice Violates Natural Justice: Himachal Pradesh High Court
07 Mar 2026
S.202 CrPC Inquiry Not Mandatory for Public Servant Complaints If Accused Outside Jurisdiction: Supreme Court
09 Mar 2026
Professor MP Singh: Shaper of Constitutional Discourse
09 Mar 2026
Right to Promotion is Legitimate Expectation; Marriage-Based Transfer Can't Defeat It: Himachal Pradesh High Court
12 Mar 2026
No Interference Allowed in Religious Prayers on Private Premises: Allahabad HC Cites Maranatha Precedent
14 Mar 2026
No Proof of Absolute Ownership by Mizo Chiefs Bars Fundamental Rights Claim Under Article 31: Supreme Court
14 Mar 2026
Back
Next 
S. M. SUBRAMANIAM
Dalmia Cement (Bharat) Limited, Represented by its Senior General Manager-Legal – Appellant
Versus
State of Tamil Nadu, Represented by the Secretary to Government, Industries Department, Chennai – Respondent
Headnote: Read headnote
JUDGMENT
(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, for the issuance of Writ of Certiorarified Mandamus, calling for the records of the third respondent comprised in his letter Rc.No.1749/G&M/2006 dated 16.10.2006 and Rc.No.1749/G&M/2006 dated 05.01.2007 and quash the same as arbitrary, illegal and ultra vires the provisions of the Mines and Minerals (Development and Regulation) Act, 1957 and The Indian Stamp Act as applicable to the State of Tamil Nadu and consequently direct the fourth respondent to compute the stamp duty for the purpose of execution of the mining lease deed only on the basis of dead rent.)
1. The relief sought for in the present writ petition is to call for the records of the third respondent comprised in his letter Rc.No.1749/G&M/2006 dated 16.10.2006 and Rc.No.1749/G&M/2006 dated 05.01.2007 and quash the same as arbitrary, illegal and ultra vires the provisions of the Mines and Minerals (Development and Regulation) Act, 1957 and The Indian Stamp Act as applicable to the State of Tamil Nadu and consequently direct the fou
The main legal point established in the judgment is that the stamp duty for a mining lease should be calculated based on anticipated royalty, surface rent, and security deposit as per the provisions ....
The court affirmed that for mining leases, stamp duty calculations must account for anticipated royalty alongside dead rent per statutory provisions and established practices.
The court established that the interpretation of 'premium' under the Transfer of Property Act must be strictly adhered to, and that administrative demands for stamp duty must be grounded in clear leg....
The Mines Tribunal has the authority to determine lease terms for mining operations under statutory provisions, affirming that statutory leases are bound by the same conditions as contractual ones, i....
Local cess and surcharge under the Tamil Nadu Panchayats Act do not apply to mining leases, which are distinct, thus invalidating G.O.460's application to such leases.
The main legal point established in the judgment is that instruments executed for the purpose of carrying out the purposes of the Special Economic Zones are exempt from payment of stamp duty, and any....
The supplementary lease deed constitutes a transfer of lease, not a new lease, and is subject to stamp duty under Article 63 of the Indian Stamp Act, not Article 35(a).
Compliance with mining lease terms is essential for valid surrender; failure to pay dues justifies lease termination and forfeiture of security deposit.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
Listen Article