Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1972 - Bihar Minor Bihar Minor Mineral Concession Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Bihar Minor Mineral Concession Rules, 1972 - Bihar Minor Mineral Concession (Amendment) Rules, 2001 - r. 26 - Rent/royalty and assessment - Notification dated 24. 03.2001 whereby rate of royalty for minerals used for making chips, was stipulated to be Rs. 100/- per cubic meter; on and from 01.04.2001 - Footnote to the effect that the identified areas thereof would be notified separately - Demand notices for the said period - Deposit of the said amount - Thereafter, notification dated 26.12.2001 identifying the areas where from the minerals involved, if extracted would attract royalty - Challenge to, by respondents-dealing in minerals used for making chips - High Court held that once the areas were identified by Notification dated 26.12.2001, demand would relate back to 01.04.2001 - In appeal, Division Bench held that the realization of royalty at the higher rates, as fixed by Notification dated 24.03.2001, was not realizable from the date prior to 26.12.2001 - On appeal, held: Having regard to the two Notifications and the footnote, the Notification dated 26.12.2001 is only clarificatory in nature, inasmuch as it declares only the areas from which, if the minerals concerned are extracted would draw the rate of royalty already fixed by Notification dated 24.03.2001, payable on and from 01.04.2001 - No other interpretation would accord with the legislative intendment contained in Rule 26 as well as the objectives of the two Notifications - Conjoint reading of Rule 26 and the two Notifications predicates that the enhanced rate of royalty at Rs. 100/- per cubic meter for minerals, which are used or are capable of being used for making chips would be realizable w.e.f 01.04.2001 and axiomatically thus, the respondents are liable to discharge the demand, therefor, as raised in terms thereof - High Court erred in interpreting the relevant legal provisions and the Notification dated 26.12.2001 in particular in holding that the enhanced rates, as fixed by the Notification dated 24.03.2001, wouldbe payable for the minerals involved, as extracted from the two areas, mentioned in the Notification dated 26.12.2001 on and from that date - Thus, the order passed by the High Court set aside. A Interpretation of statutes - Retrospective operation - Held: Any legislation or instrument having the force of law. if clarificatory, declaratory or explanatory in nature and purport, in order to supply an obvious omission or to clear up doubts qua any prior law, retrospective operation thereof is generally intended. |
Judge | Hon'ble Mr. Justice Amitava Roy |
Neutral Citation | 2017 INSC 84 |
Petitioner | State Of Bihar & Ors. |
Respondent | Ramesh Prasad Verma (dead) Thr. Lrs. |
SCR | [2017] 2 S.C.R. 342 |
Judgement Date | 2017-01-31 |
Case Number | 1258 |
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