Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1960 Mineral Concession Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Mineral Concession Rules, 1960: rr. 648, 64C - Coal- Royalty- Whether royalty is payable on processed coalthat is coal consumed or removed from the boundaries ofthe leased area in a beneficiated form or on the raw orunprocessed or Run-of-Mine (ROM) coal at the pit head- Inthe case of SAIL, it was held by Supreme Court on 10.8.1998that royalty is chargeable in accordance with s. 9 of Minesand Mineral Act on the quantity of coal extracted at the pithead-After decision in SAIL, Government issued notificationdated 25.9.2000 inserting rr.648 and 64C whereby ROMminerals after being processed in the leased area werechargeable to royalty on processed minerals - Held: In viewof insertion of r. 648 and 64C, the levy of royalty on coal hasnow been postponed from the pit head to the stage of removalof the coal (whether unprocessed or ROM coal or whetherbeneficiated coal) - In view of decision in Central CoalfieldsLtd., TISCO and Tata Steel is entitled to refund of royaltyfrom 10. 8. 1998 to 25. 9. 2000 - For the period from 25. 9. 2000onwards, T/SCO is obliged to pay royalty as per r.648 andr. 64C of the Rules - Mines and Minerals (Development andRegulation) Act, 1957 - s. 9 - Coal - Royalty. |
Judge | Hon'ble Mr. Justice Madan Bhimarao Lokur |
Neutral Citation | 2015 INSC 224 |
Petitioner | Tata Steel Ltd. |
Respondent | Union Of India & Ors. |
SCR | [2015] 6 S.C.R. 29 |
Judgement Date | 2015-03-17 |
Case Number | 2938-2939 |
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