Supreme Court of India
H. R. S. Murthy v. Collector of Chittoor and Another
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1 Supreme Court bench has cited this judgment.
From the headnote
Mining Lease-Notice of demand for payment of land cess-Validity Land cess, if recoverable as an arrear of land revenue-If a tax on mineral rights-Expression ''Royalty'', 1ne1111ing of-If include.s royalty payable under a mining lease-Madras District Boards Act (Mad. Act No. XIV of 1920), ss. 78 and 79-Mines and Minerals (Regulation and Development) Act, (Lill of 1948), and Act LXV/l of [957, Entry 49 of the State List. Under the terms of a mining lease the lessee worked the mines and won iron ore in a tract of land in a village in Chittor district and bound himself to pay a dead rent if he
Where later benches applied it
Of those, 1 referred to
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