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TMI BlogRoyalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying...Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to tax mineral rights. Parliament can impose limitations on this field under law relating to mineral development, but MMDR Act doesn't contain such limitations. Entry 50 doesn't constitute exception to Sundararamier case principles. States can tax mineral-bearing lands under Entry 49 List II, using mineral value/produce as measure. Entry 50 being specific, subtracts mining lands from Entry 49's scope. Relevant SC decisions overruled to extent of present observations. Dissenting view - royalty is tax under Article 366(28); Entry 50 subject to Entry 54 List I limitations like MMDR Act provisions, departing from Sundararamier principles for Entry 50; Entry 50 excludes Entry 49's application to mineral lands. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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