.jpeg)
.jpeg)
SC upholds right of States to impose taxes on mines, mineral-bearing lands
Public Lokpal
July 25, 2024
SC upholds right of States to impose taxes on mines, mineral-bearing lands
New Delhi : At the outset, the CJI said the bench has delivered two separate verdicts and Justice B V Nagarathna has given dissenting views.
Reading out her verdict, Justice Nagarathna said the states do not have the legislative competence to levy taxes on mines and mineral-bearing lands.
The bench decided the hugely contentious issue of whether the royalty payable on minerals is a tax under the Mines and Minerals (Development and Regulation) Act, 1957, and if only the Centre is vested with the power to levy such exaction or states also have the authority to impose levies on mineral-bearing land in their territory.
Besides the CJI and Justice Nagarathna, the other members of the bench are justices Hrishikesh Roy, Abhay S Oka, JB Pardiwala, Manoj Misra, Ujjal Bhuyan, Satish Chandra Sharma and Augustine George Masih.
PTI
