The facts found or admitted in this case are: (1) The Bhowra Coke Plant originally belonged to the Bhowra Group of collieries owned by the Eastern Coal Company, but subsequently in or about the years 1945 to 1947 the Coke Plant was transferred by sale to the respondent, (2) The group of Bhowra Collieries was subsequently sold to the Bhowra Kankanee Collieries Limited, (3) The respondent is the owner of the Coke Plant and the lessee of the 261 land on which it stands on payment of certain royalty by way of the ground rent for the land, the lessor, at the relevant time, being the Bhowra Kankanee Collieries Limited owning the coal mine and coal field area, where the Bhowra Coal Mines are and the Coke Plant is situated, (4) The Coke Plant is not only adjacent to the coal mine but is also situated on the surface land, which forms part of the coal fields which and beneath which the coal mine is worked by the Bhowra Kankanee Collieries Ltd., (5) The respondent does not carry on the work of any coal mine therein, he does not excavate any coal by carrying on any operation for the purpose of obtaining coal, (6) The Coke Plant is a bye product coke plant in which hard coke as well as some other bye products are manufactured.