H. R. S. MURTHY versus COLLECTOR OF CHITTOOR AND ANOTHER

H. R. S. MURTHY versus COLLECTOR OF CHITTOOR AND ANOTHER

Land cess under ss.78 and 79 of Madras District Boards Act includes royalty payable under a mining lease; provision is not repealed by Mines & Minerals (Regulation & Development) Acts of 1948 or 1957; land cess is a tax on lands, not a tax on mineral rights; it is recoverable as arrears of land revenue.

Parties
Appellant/petitioner: H. R. S. Murthy; Respondents: Collector of Chittoor and Another
Jurisdiction
India
Judgment Date
04 February 1964
Procedural Posture
Civil Appeals and Writ Petition / Supreme Court Final Judgment
Outcome
Appeals and petition dismissed with costs (one hearing fee).
Legal Topics
Land Cess, Mining Lease, Royalty, Recovery of Public Dues, Tax Computation, State and Central Legislative Powers
Tax Law Mining Law Administrative Law Constitutional Law Land Cess Mining Lease Royalty Recovery of Public Dues +2 more

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Parties

H. R. S. Murthy

Appellant/petitioner

Collector of Chittoor and Another

Respondents

Procedural Posture

Civil Appeals and Writ Petition / Supreme Court Final Judgment

Legal Issues

  1. 1 Meaning of 'royalty' under s.79(1) of the Madras District Boards Act
  2. 2 Whether land cess on royalty under mining lease is repealed by Mines & Minerals (Regulation & Development) Acts, 1948 and 1957
  3. 3 Whether land cess demanded is recoverable as arrears of land revenue

Ratio Decidendi

Land cess under ss.78 and 79 of Madras District Boards Act includes royalty payable under a mining lease; provision is not repealed by Mines & Minerals (Regulation & Development) Acts of 1948 or 1957; land cess is a tax on lands, not a tax on mineral rights; it is recoverable as arrears of land revenue.

Court Disposition

Appeals and petition dismissed with costs (one hearing fee).

Orders

  • Appeals and writ petition are dismissed with costs—one hearing fee.