Nine Judges Bench Bench

Mineral Area Development Authority vs Steel Authority of India 2024 INSC 607 – Doctrine of prospective overruling

September 5, 2024 / By

Mineral Area Development Authority vs Steel Authority of India 2024 INSC 554 – Clarification – a. While the States may levy or renew demands of tax, if any, pertaining to Entries 49 and 50 of List II of the Seventh Schedule in terms of the law laid down in the decision in MADA (supra) the …

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Mineral Area Development Authority vs Steel Authority of India 2024 INSC 554 – Constitution – MMDR Act – Royalty

September 5, 2024 / By

Constitution Of India, 1950; Seventh Schedule -Mines and Minerals (Development and Regulation) Act, 1957 – Royalty is not a tax. Royalty is a contractual consideration paid by the mining lessee to the lessor for enjoyment of mineral rights. The liability to pay royalty arises out of the contractual conditions of the mining lease. The payments …

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