Search Results Page
Search Results
1 - 10 of 17 (0.29 seconds)Section 2 in The Mines And Minerals (Development And Regulation) Act, 1957 [Entire Act]
Finance Act, 1999
Neogy & Sons And Ors. vs State Of M.P. And Ors. on 3 April, 1997
Rule 16 of Niyam, 2005 provides the "Constitution of the Rural
Infrastructure Development Tax Fund" for the purpose of utilisation of
the fund and as per Rule 17, the fund shall be utilised for
implementation of Rural Infrastructure and Road Development
programmes in the rural areas, backward areas and mining areas of the
NEUTRAL CITATION NO. 2026:MPHC-JBP:35712
17 WP-4514-2023
State. Therefore, the respondent-Authority has rightly observed that the
petitioners being mining holders, would be beneficiaries of this
development. Hence, it is a "Service" provided to them for which this
tax is being collected. Therefore, such an opinion has not been formed
contrary to the judgment passed in the case of M/s Neogy and Sons
(Supra).