Punjab minor Mineral Concession Rules, 1964, Section 54(f) – Revenue document “Wajib-ul-arz” shows that as per the records of right the land is neither a mine, sand etc. nor is owned by the State Government and therefore no right vests in the Government over this earth from which bricks are being manufactured being a land that vests and owned by private individual – The Government has no right over the same to make any levy as claimed by it.