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A bare reading of the condition contained in Part VII(1) of Form D shows that it begins with the word 'lessee to pay rent/royalty/taxes etc.' The word 'etc.' has to be understood in terms of earlier connotation used ejusdem generis, like, rent/royalty/tax. Meaning thereby, any imposition like export premium charges cannot be read with the words used in Rule 26 of Rules, 1972, like, dead rent, royalty and surface rent as has been held in the case of Subramanian Swamy Vs. Union of India, Ministry of Law and Ors., reported in (2016) 7 SCC 221. Paragraph 74 of the judgment reads as follows: