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2011 (3) TMI 1554

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..... What is the meaning of the expression “Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development” within the meaning of Entry 50 of List II of the Seventh Schedule of the Constitution of India? Does the Mines and Minerals (Regulation & Development) Act, 1957 contain any provision which operates as a limitation on the field of legislation prescribed in Entry 50 of List II of the Seventh Schedule of the Constitution of India? In particular, whether Section 9 of the aforementioned Act denudes or limits the scope of Entry 50 of List II? What is the true nature of royalty / dead rent payable on minerals produced / mined / extracted from mines? Whether the majority decision in State of .....

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..... nd/or Entry 50 of List II? - CIVIL APPEAL NOS. 4056-4064 OF 1999 With Civil Appeal Nos. 4710-4721 of 1999, Civil Appeal Nos. 4722-4724 of 1999, Civil Appeal No. 1883 of 2006, Transfer Petition (C) No. 722 of 2006, Civil Appeal No. 4745 of 2006, Civil Appeal No. 4990 of 2006, - - - Dated:- 30-3-2011 - With Civil Appeal Nos. 4710-4721 of 1999, Civil Appeal Nos. 4722-4724 of 1999, Civil Appeal No. 1883 of 2006, Transfer Petition (C) No. 722 of 2006, Civil Appeal No. 4745 of 2006, Civil Appeal No. 4990 of 2006, Civil Appeal No. 4991 of 2006, Civil Appeal No. 4992 of 2006, Civil Appeal No. 4993 of 2006, Transfer Petition (C) No. 951 of 2006, Civil Appeal No. 5649 of 2006, Civil Appeal No. 5599 of 2006, Civil Appeal No. 378 of 2007, Civil Appe .....

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..... e produce of land? If yes, then would the Constitutional position be any different insofar as the tax on land is imposed on mining land on account of Entry 50 List II and its interrelation with Entry 54 List I? 3. What is the meaning of the expression Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development within the meaning of Entry 50 of List II of the Seventh Schedule of the Constitution of India? Does the Mines and Minerals (Regulation Development) Act, 1957 contain any provision which operates as a limitation on the field of legislation prescribed in Entry 50 of List II of the Seventh Schedule of the Constitution of India? In particular, whether Section 9 of the aforementio .....

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..... d Minerals (Development Regulation) Act, 1957 made in terms of Entry 54 of List I of the Seventh Schedule to the Constitution and the provisions of the said Act, the State Legislature is denuded of its power under Entry 23 of List II and/or Entry 50 of List II? 11. What is the effect of the expression subject to any limitation imposed by Parliament by law relating to mineral development on the taxing power of the State Legislature in Entry 50 of List II, particularly in view of its uniqueness in the sense that it is the only entry in all the entries in three Lists (Lists I, II and III) where the taxing power of the State Legislature has been subjected to any limitation imposed by Parliament by law relating to mineral development . .....

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