Supreme Court of India
Maharaja Chintamani Saran Nath Sar Deo v. The Commissioner of Income-tax, Bihar & Orissa
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From the headnote
Income Tax-Capital or Revenue receipt-Prospecting licence for bauxite-Licensee's right to appropriate samples in reasonable quantities-Grant of right to a portion of capital-Payments lo licensor- Liability to tax. In 1945 the appellant who was a Zamindar granted licences to different parties to prospect bauxite. Under the licence the licensee had the right to enter upon the land fo prospect, dig and prove all bauxite lying in or within the land and to take away and appropriate samples of bauxite in reasonable quanti ties not exceeding 100 tons in the aggregate. In consideration of the
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