Judgement of the Supreme Court of India in the matter of Promoters and Builders Association of Pune Versus The State of Maharashtra & Ors dated 03/12/2014 regarding the judgment of the Bombay High Court dated 8.10.2010, inter alia, holding that “excavation activity even for the purposes of laying
foundation of the building would still attract rigours of Section 48(7) of the Revenue Code”. Under the aforesaid provision of the Code extraction of minerals by any person without assignment of any right by the State Government makes such person liable to penalty, as prescribed.