- (1.) Application for exemption from filing one set of extra court fee refused. Deficiency of Court Fee may be met within four weeks.
(2.) This batch of appeals relate to assessment years 1961 -62 to 1971 -72 and arise out of judgment of the Bombay High Court holding that the appellant assessee was under no obligation to restore the lands to their original condition upon the determination of the lease and was thus not entitled to any expenditure being allowed for that purpose in computing its income.
(3.) Government of Bombay on April 23, 1940 granted to the predecessor of the appellant, lease for a period of 30 years on terms and conditions set out therein. These were mining leases. Clause 3 in Part V of the lease and Clause 17 in Part VII are relevant for our purpose. These are: "Clause 3, Part V: The lessee shall pay to the Government in respect of all parts of the surface of the said lands which shall from time to time be occupied or used by the lessee under the authority of these presents rent at the rate of Rs. 0-0-6 per annum per square yard of the area so occupied or used together with land revenue payable in respect of the land shown in Appendix 'a' during the period from the commencement of such occupation or use until the area shall cease to be so occupied or used and shall be restored to its original condition which rent shall be computed and shall be paid on each of the half-years dates hereinabove appointed for payment of the said certain half-years rent provided that no such rent shall be payable in respect of the occupation or use of the area comprised in any roads or ways existing on the said lands at the commencement of the term of this lease. "Clause 17 Part VII: The lessee will at the expiration or sooner determination of the said term deliver up to the Government all mines pita shafts inclines drifts levels water-ways, airways and other works (now existing) hereafter to be sunk or made under the said lands (except such as may have been abandoned with the sanction of the Government in an ordinary and fair course of working) and all (engines, machinery, plant, building, structures and other works and conveniences which at the commencement of the said term were upon or under the said lands and all) engines, machinery, plant and fixtures set up by the lessee below ground level which cannot be removed without causing injury to any mines or works under the said lands (except such of the same as may with the sanction of the Government have be- come disused) and all buildings and structures of brick or stone erected by the lessee above ground level in good repair order and condition and fit in all respects for further working of the said minerals.;