Supreme Court of India
State of Punjab & Ors. v. M/s Om Prakash Brick Kiln Owner, Etc.
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From the headnote
Issue for Consideration Whether the State is entitled to levy royalty on brick earth excavation, irrespective of the issue of ownership of the excavated land. Headnotes† Power of State Government to levy on royalty on excavation of brick earth – Punjab Minor Mineral Concession Rules, 1964: Held: Under Rules 54A, 54B and 54C of the Punjab Minor Mineral Concession Rules, 1964, the State Government is empowered to levy royalty on the production and disposal of minor minerals – In the present case, brick earth was declared as a minor mineral, and thus, the State Government was entitled to levy
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