Mineral Area Development Authority Etc vs M/S Steel Authority Of India

insc-2024-554 Supreme Court of India 25 July 2024 • Civil Appeal No. 7937 of 2019; Writ Petition (Civil) No. 512 of 2018; Civil Appeal No. 7938 of 2019; Civil Appeal No. 7936 of 2019; Civil Appeal No. 6221 of 2008; Civil Appeal No. 5250 of 2019; Writ Petition (C) No. 729 of 2019; Writ Petition (C) No. 1029 of 2019; Special Leave Petition (C) No. 16028 of 2021; Civil Appeal No. 4286 of 2023; Civil Appeal No. 5682 of 2007; Civil Appeal No. 1295 of 2008; Civil Appeal No. 874 of 2013; Civil Appeal No. 8268 of 2013; Civil Appeal No. 8267 of 2013; Civil Appeal No. 6135 of 2013; Civil Appeal No. 8272 of 2013; Civil Appeal No. 9458 of 2013; Special Leave Petition (Civil) No. 18600 of 2013; Civil Appeal No. 4332 of 2013; Civil Appeal No. 5329 of 2002; Civil Appeal No. 4993 of 2006; Civil Appeal No. 8273 of 2013; Civil Appeal No. 8274 of 2013; Civil Appeal No. 3869 of 2014; Civil Appeal No. 2632 of 2013; Civil Appeal No. 14685 of 2015; Civil Appeal No. 6784 of 2014; Writ Petition (Civil) No. 376 of 2015; Civil Appeal No. 10082 of 2016; Civil Appeal No. 886 of 2017; Civil Appeal No. 4588 of 2017; Civil Appeal No. 205 of 2017; Civil Appeal No. 5333 of 2002; Civil Appeal No. 5332 of 2002; Civil Appeal No. 1352 of 2005; Civil Appeal No. 1883 of 2006; Civil Appeal No. 4745 of 2006; Civil Appeal No. 4990 of 2006; Civil Appeal No. 5599 of 2006; Civil Appeal No. 5649 of 2006; Civil Appeal No. 378 of 2007; Civil Appeal No. 665 of 2007; Civil Appeal No. 1180 of 2007; Civil Appeal No. 3401 of 2008; Civil Appeal No. 3400 of 2008; Civil Appeal No. 3402 of 2008; Civil Appeal No. 8311 of 2011; Civil Appeal No. 4293 of 2012; Civil Appeal No. 2055 of 2009; Civil Appeal No. 4991 of 2006; Civil Appeal No. 4992 of 2006; Special Leave Petition (Civil) No. 763 of 2007; Special Leave Petition (Civil) No. 15900 of 2007; Civil Appeal No. 3403 of 2008; Civil Appeal No. 98 of 2009; Civil Appeal No. 4479 of 2010; Civil Appeal No. 4478 of 2010; Civil Appeal No. 3643 of 2011; Civil Appeal No. 2174 of 2009; Civil Appeal No. 6497 of 2008; Civil Appeal No. 6498 of 2008; Civil Appeal No. 6137 of 2008; Civil Appeal No. 7397 of 2008; Civil Appeal No. 96 of 2009; Civil Appeal No. 6499 of 2008; Civil Appeal No. 97 of 2009; Special Leave Petition (Civil) No. 26160 of 2008; Civil Appeal No. 4056; Civil Appeal No. 4056; Writ Petition (C) No. 512 of 2018; Civil Appeal No. 8273 of 2013; Civil Appeal No. 4588 of 2017; Civil Appeal No. 1295 of 2008; Civil Appeal No. 3869 of 2014; Civil Appeal No. 4056; Civil Appeal No. 4056; CIVIL APPEAL NO.7937 OF 2019; WRIT PETITION (CIVIL) NO.512 OF 2018; CIVIL APPEAL NO.7938 OF 2019; CIVIL APPEAL NO.7936 OF 2019; CIVIL APPEAL NO.6221 OF 2008; CIVIL APPEAL NO.5250 OF 2019; WRIT PETITION (CIVIL) NO.729 OF 2019; WRIT PETITION (CIVIL) NO.1029 OF 2019; SPECIAL LEAVE PETITION (CIVIL) NO.16028 OF 2021; CIVIL APPEAL NO.4286 OF 2023; CIVIL APPEAL NO.5682 OF 2007; CIVIL APPEAL NO.1295 OF 2008; CIVIL APPEAL NO.874 OF 2013; CIVIL APPEAL NO.8268 OF 2013; CIVIL APPEAL NO.8267 OF 2013; CIVIL APPEAL NO.6135 OF 2013; CIVIL APPEAL NO.8272 OF 2013; CIVIL APPEAL NO.9458 OF 2013; SPECIAL LEAVE PETITION (CIVIL) NO.18600 OF 2013; CIVIL APPEAL NO.4332 OF 2013; CIVIL APPEAL NO.5329 OF 2002; CIVIL APPEAL NO.4993 OF 2006; CIVIL APPEAL NO.8273 OF 2013; CIVIL APPEAL NO.8274 OF 2013; CIVIL APPEAL NO.3869 OF 2014; CIVIL APPEAL NO.2632 OF 2013; CIVIL APPEAL NO.14685 OF 2015; CIVIL APPEAL NO.6784 OF 2014; WRIT PETITION (CIVIL) NO.376 OF 2015; CIVIL APPEAL NO.10082 OF 2016; CIVIL APPEAL NO.886 OF 2017; CIVIL APPEAL NO.4588 OF 2017; CIVIL APPEAL NO.205 OF 2017; CIVIL APPEAL NO.5333 OF 2002; CIVIL APPEAL NO.5332 OF 2002; CIVIL APPEAL NO.1352 OF 2005; CIVIL APPEAL NO.1883 OF 2006; TRANSFER PETITION (CIVIL) NO.722 OF 2006; CIVIL APPEAL NO.4745 OF 2006; CIVIL APPEAL NO.4990 OF 2006; CIVIL APPEAL NO.5599 OF 2006; CIVIL APPEAL NO.5649 OF 2006; CIVIL APPEAL NO.378 OF 2007; CIVIL APPEAL NO.665 OF 2007; CIVIL APPEAL NO.1180 OF 2007; TRANSFER PETITION (CIVIL) NO.481 OF 2007; TRANSFER PETITION (CIVIL) NO.906 OF 2007; CIVIL APPEAL NO.3401 OF 2008; CIVIL APPEAL NO.3400 OF 2008; CIVIL APPEAL NO.3402 OF 2008; CIVIL APPEAL NO.8311 OF 2011; CIVIL APPEAL NO.4293 OF 2012; CIVIL APPEAL NO.2055 OF 2009; TRANSFER PETITION (CIVIL) NO.951 OF 2006; CIVIL APPEAL NO.4991 OF 2006; CIVIL APPEAL NO.4992 OF 2006; SPECIAL LEAVE PETITION (CIVIL) NO.763 OF 2007; SPECIAL LEAVE PETITION (CIVIL) NO.15900 OF 2007; CIVIL APPEAL NO.3403 OF 2008; CIVIL APPEAL NO.98 OF 2009; TRANSFER PETITION (CIVIL) NO.613 OF 2009; TRANSFER PETITION (CIVIL) NO.626 OF 2009; CIVIL APPEAL NO.4479 OF 2010; CIVIL APPEAL NO.4478 OF 2010; CIVIL APPEAL NO.3643 OF 2011; CIVIL APPEAL NO.2174 OF 2009; CIVIL APPEAL NO.6497 OF 2008; CIVIL APPEAL NO.6498 OF 2008; CIVIL APPEAL NO.6137 OF 2008; CIVIL APPEAL NO.7397 OF 2008; CIVIL APPEAL NO.96 OF 2009; CIVIL APPEAL NO.6499 OF 2008; CIVIL APPEAL NO.97 OF 2009; SPECIAL LEAVE PETITION (CIVIL) NO.26160 OF 2008 • 419 min read

Judges (1)

B.V. Nagarathna Delivered

Parties (2)

Mineral Area Development Authority Appellant Steel Authority of India Respondent

Case Significance

Mineral Area Development Authority Etc vs M/S Steel Authority Of India is a Supreme Court of India decision dated July 25, 2024 (citation: insc-2024-554). A landmark nine-judge Constitution Bench decision on whether States can levy tax on mineral-bearing lands under Entry 49 of List II (State List) or whether the Mines and Minerals (Development and Regulation) Act, 1957 occupies the entire field under Entry 54 of List I (Union List). The majority upheld the States' power to levy taxes on mineral rights, overruling the 1989 India Cement decision. The dissenting opinion held that Parliament has exclusive legislative competence over mineral taxati The case was heard by Justice B.V. Nagarathna.

Summary

A landmark nine-judge Constitution Bench decision on whether States can levy tax on mineral-bearing lands under Entry 49 of List II (State List) or whether the Mines and Minerals (Development and Regulation) Act, 1957 occupies the entire field under Entry 54 of List I (Union List). The majority upheld the States' power to levy taxes on mineral rights, overruling the 1989 India Cement decision. The dissenting opinion held that Parliament has exclusive legislative competence over mineral taxation, and State levies would impede uniform mineral regulation.

What was the outcome of Mineral Area Development Authority Etc vs M/S Steel Authority Of India?

A landmark nine-judge Constitution Bench decision on whether States can levy tax on mineral-bearing lands under Entry 49 of List II (State List) or whether the Mines and Minerals (Development and Regu...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2024-554)