Supreme Court · 1960 INSC 230 · Decided 30 November 1960
Maharaja Chintamani Saran Nath Sar Deo v. The Commissioner of Income-Tax, Bihar & Orissa
- Court
- Supreme Court of India
- Citation
- 1960 INSC 230 · [1961] 2 S.C.R. 790
- Case number
- CIVIL APPEAL No. 424/1957
- Decided
- 30 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
SUPREME COURT REPORTS [1961] MAHARAJA CHINTAMANI SARAN NATH SAR DEO v. THE COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA (J. L. KAPUR, M. HIDAYATULLAH and J. C. SHAH, JJ.) Income Tax-Capital or Revenue receipt-Prospecting licence for bauxite-Licensee's right to appropriate samples in reasonable bauxite. Under the licence the licensee had the right to enter upon the land fo prospect, dig and prove all bauxite lying in or within the land and to take away and appropriate samples of bauxite in reasonable quanti­ ties not exceeding 100 tons in the aggregate. In consideration of the
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