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2017 (1) TMI 1711 - SUPREME COURTPrinciples of Statutory Interpretation - Valuation of Royalty - adjustments of the amounts already deposited - rate fixed by the Notification dated 24.03.2001 w.e.f. 26.12.2001 - HELD THAT:- Any legislation or instrument having the force of law, if clarificatory, declaratory or explanatory in nature and purport, in order to supply an obvious omission or to clear up doubts qua any prior law, retrospective operation thereof is generally intended. Applying this test, in absence of any indication to the contrary, either in the parent Act or the Rules or the Notifications involved, we are thus of the unhesitant opinion that on a conjoint reading of Rule 26 and the two Notifications, the enhanced rate of royalty at ₹ 100/- per cubic meter for boulder, gravel and shingle, which are used or are capable of being used for making chips would be realizable w.e.f. 01.04.2001 and axiomatically thus, the Respondents are liable to discharge the demand, therefor, as raised in terms thereof. The High Court had clearly erred in interpreting the relevant legal provisions and the Notification dated 26.12.2001 in particular in holding that the enhanced rates, as fixed by the Notification dated 24.03.2001, would be payable for the minerals involved, as extracted from the two areas, mentioned in the Notification dated 26.12.2001 on and from that date. Appeal allowed - decided in favor of appellant.
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