163. Mine owner's right of deduction from royalties.

Where the substituted mining code of the Railways Clauses Consolidation Act 18451 applies, any mine owner2 making a contribution3 in respect of authorised workings, being a lessee4, is entitled to deduct from any royalties then or thereafter becoming due from him to the royalty owner under the lease, one-third part of the amount which he has so contributed5. Where, however, the royalty payable under the lease is less than a specified amount6 per ton, the amount so deducted must not exceed the amount produced by multiplying one-third of such rate per ton by the tonnage of the minerals with