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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.SESHASAYEE
Dalmia Cements (Bharat) Limited – Appellant
Versus
State of Tamil Nadu – Respondent
| Table of Content |
|---|
| 1. mining lease and payments defined under mmdr act. (Para 1 , 2 , 3) |
| 2. challenge to district collector's proceedings regarding lease payments. (Para 4 , 5 , 6) |
| 3. authority and scope of g.o.460 regarding cess on land value. (Para 7 , 8 , 9 , 10) |
| 4. final decision on the petitioner’s writs. (Para 13) |
ORDER :
N. SESHASAYEE, J.
The petitioner is a company registered under the Companies Act, and is a manufacturer of cement. For purposes associated with manufacture of cement, the petitioner had obtained a lease for mining limestone, which is a major mineral under the Mines and Minerals (Development and Regulation) Act, 1957 (hereinafter called as MMDR Act) in respect of two blocks of properties in S.F. No.103/3 of Ameenabad Village and S.F. No.4458 of Kairlabad Village, Ariyalur Taluk, vide G.O.(Ms) No.874 Industries Department dated 15.04.1970. Thereafter, there was a first renewal vide G.O.(Ms).No.2 Industries Department dated 05.01.1993 for a term of 10 years from 03.10.1990. When this lease term expired, the Government renewed the lease for the second time vide G.O.3(D) No.58 Industries (MMA1) Department dated 16.10.2006 for a period of 20 years from 03.10.2000 to 02.10.
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.
Cess under Sections 3 and 4 of the Act cannot be validly collected without levying land revenue; previous rules invalidated, making current cess collections unauthorized.
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 Principal Secretary lacked jurisdiction to issue directives on compensation and rent payable by mineral concessionaires, which is solely the District Collector's responsibility under the Mining R....
The stamp duty or the dead rent is to be charged on the basis of the amount of royalty to be paid, and the proviso to section 26 of the Act of 1899 applicable to the mining lease is required to be re....
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....
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