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Judgment
5 paragraphs · 161 wordsDas, J.—I have no doubt whatever that the decision of the learned Subordinate Judge is right. The lessee covenanted to pay
all taxes, rates, assessments and impositions whatsoever being in the nature of public demands which shall from time to time be charged, assessed or imposed upon or in respect of the mines or works of the lessee or any part thereof by authority of the Government of India or the Local Government.
It has been held by the Judicial Committee that royalty is included within the term net annual profits as defined in Section 6, Cess Act. Now this being the position the assessment made upon the royalty is an assessment on the net annual profits of the mines, and the landlord is clearly entitled to recover the cesses which he has paid to the Collector upon the royalty from the tenants under the special contract with tenants. The appeal is dismissed with costs.
James, J.
I agree.