• State's power to tax mines and minerals: Judgement Explainer

  • 2024/07/27
  • 再生時間： 9 分
  • ポッドキャスト

State's power to tax mines and minerals: Judgement Explainer

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  • Yesterday, a nine-judge Constitution Bench of the Supreme Court in a 8:1 majority held that state government's have the power to tax mineral land and mineral rights under Entry 49 and 50 of the State List.


    The issue was pending for over 25 years with various stakeholders, including mining companies, arguing that the state government's cannot tax mines and minerals after the enactment of the Mines and Minerals (Development & Regulation) Act, 1957.


    This contention was rejected by the majority. However, Justice B.V. Nagarathna dissented. She stated that the decision of the majority can lead to "adverse economic consequences."


    SCO Explains the judgement and reasons in the majority and dissenting opinions.


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あらすじ・解説

Yesterday, a nine-judge Constitution Bench of the Supreme Court in a 8:1 majority held that state government's have the power to tax mineral land and mineral rights under Entry 49 and 50 of the State List.


The issue was pending for over 25 years with various stakeholders, including mining companies, arguing that the state government's cannot tax mines and minerals after the enactment of the Mines and Minerals (Development & Regulation) Act, 1957.


This contention was rejected by the majority. However, Justice B.V. Nagarathna dissented. She stated that the decision of the majority can lead to "adverse economic consequences."


SCO Explains the judgement and reasons in the majority and dissenting opinions.


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