In a significant development, the Supreme Court on Thursday ruled that states possess the legislative authority to impose taxes on lands bearing mines and minerals under the Constitution. The verdict, delivered by a nine-judge Constitution bench, saw a majority decision of 8:1. Chief Justice DY Chandrachud, speaking for himself and seven other judges on the bench, clarified that the royalty payable on minerals does not constitute a tax. The CJI, while reading the operative part of the majority verdict, stated that Parliament does not have the power to tax mineral rights under Entry 50 of List II of the Constitution.Supreme Court nine-judge bench upholds right of states to impose taxes on mines, mineral-bearing lands
In a significant development, the Supreme Court on Thursday ruled that states possess the legislative authority to impose taxes on lands bearing mines and minerals under the Constitution. The verdict, delivered by a nine-judge Constitution bench, saw a majority decision of 8:1. Chief Justice DY Chandrachud, speaking for himself and seven other judges on the bench, clarified that the royalty payable on minerals does not constitute a tax. The CJI, while reading the operative part of the majority verdict, stated that Parliament does not have the power to tax mineral rights under Entry 50 of List II of the Constitution.
