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TMI Blog2024 (9) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... Mineral Area Development Authority Case [ 2024 (7) TMI 1390 - SUPREME COURT (LB)] the present petition is disposed of, however, since the notice dated 23.02.2024 has already lost its efficacy as the date mentioned in the notice is already expired, therefore, it would be appropriate to direct the petitioner to appear before the authority concerned on 28/08/2024 and then the authority concerned after giving the proper opportunity of hearing to the petitioner, decide the case in accordance with law. Petition disposed off. - HON BLE SHRI JUSTICE RAVINDRA KUMAR AGRAWAL, J. For the Petitioners : Mr. Devershi Thakur along with Mr. Ashutosh Biswas, Advocate For the Respondent No.-1 : Mr. Ramakant Mishra, Dy. S.G. For the Respondent No. 2 and 3 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of the petitioner is that the petitioner is not liable to pay Service Tax on royalty as the royalty is the tax and therefore, there cannot be tax upon the tax which is in violation of the Finance Act, 1994. 3. Learned counsel for the respondents have submitted that recently, the Hon ble Supreme Court in the matter of Mineral Area Development Authority and Anr. v. Steel Authority of India and Anr. reported in 2024 SCC online SC 1796, has held that the The royalty is not a tax and in view of the recent decision of Hon ble Supreme Court, the present petition may be disposed of 4. In Para 123 to 130, the Hon ble Supreme Court deals with the issue as to whether the royalty is tax or not and while giving its conclusion in Para 342, the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Article 246 read with Entry 49 of List II to tax lands which comprise of mines and quarries. Mineral. bearing land falls within the description of lands under Entry 49 of List II; f. The yield of mineral bearing land, in terms of the quantity of mineral produced or the royalty, can be used as a measure to tax the land under Entry 49 of List II. The decision in Goodricke (supra) is clarified to this extent, g. Entries 49 and 50 of List II deal with distinct subject matters and operate in different fields. Mineral value or mineral produce can be used as a measure to impose a tax on lands under Entry 49 of List II; h. The limitations imposed by Parliament in a law relating to mineral development with respect to Entry 50 of List II do not o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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