#sovereign function

Madhya Pradesh High Court rules that police protection for a court-appointed commissioner during land demarcation constitutes a sovereign function, shifting financial burden from litigants to the State. The judgment reinforces that costs incidental to judicial proceedings cannot be imposed on private parties when state machinery is involved.

The CETAT holds that royalty and dead rent collected for mining leases are not taxable as renting of immovable property, as it constitutes a sovereign function under MMDR Act, 1957.