Chief Justice of India (CJI) D.Y. Chandrachud kaihhruai nine-judge Constitution Bench chuan July 25 khan 8:1 ratio-a judgement siamin Parliament dan siam Mines and Minerals (Development and Regulation) Act of 1957 chuan State legislature tena mining lands leh quarries a tax an lak theihna a khuahkhirh thei lo a ti.
Judgement chuan States te chu Centre khuahkhirhna lakah tifihlimin federalist principle of governance a ni a ti bawk.
Chief Justice Chandrachud-an majority judgement a puanah State Legislature chuan mines leh quarries a tax lak theihna an neih chu Seventh Schedule of the Constitution-a State List a Article 246 a Entry 49 (tax on lands and buildings) hmangin a ni a ti a. Judge zingah Justice B.V. Nagarthna chauhin a hnial kalh a ni.
“Mineral awmna ram te chu Entry 49 in ‘ram’ tia a sawifiah hnuaiah a awm” tiin CJI Chandrachud chuan a sawi a.
Majority judgement chuan Parliament chuan MMDR Act hmangin State-in mines leh quarries a tax a lak chu an thunun ngawt thei lo a ti bawk a.
Centre chuan a hma in State List a Entry 50 chuan Parliament chuan mineral rights ah te mineral developemnt kaihhnawih thilah khuahkhirhna a kalpui thei tiin a tang a ni.
Mahse, Chief Justice chuan Entries 40 leh 49 of State List te chu thil danglam daih subjet inang lo leh field inang lo a ni a ti thung.
Parliament-in MMDR Act te ang hmanga khuahkhirhna mineral development lama a siam chuan State in Entry 40 of State List hmanga mining lands a tax a lakah inhnamhnawihna a nei thei lo a ti bawk a.
“Entry 50 of the List II hi exception a ni lo. Mineral rights a tax lak theihna hi State Legislature rights a ni a. Parliament hian mineral rights tax la turin legislative competence a nei lo. Mineral rights tax lak hi List II ah dah a ni a, Parliament-in he thilah hian thuneihna a nei ngawt lo” tiin CJI Chandrachud chuan a sawi.
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‘Royalty hi tax a ni lo’
Majority verdict chuan sorkar hnena ram hawhtirtute hnena royalty pek chu tax a ni lo a ti bawk a.
“Royalty hi tax a ni lo. Royalty chu contract chikhata ngaih niin mining leasee in lessor hnenah mineral rights a enjoy ve theih nana a pek a ni” tiin CJI Chandrachud chuan a sawi bawk.
Royalty pek chu miniing lease a contractual condition in a hrin a ni a, chuta tanga arrears awm te pawh tax anga ngaih theih a ni lo a ti bawk a.
State sorkar laka tax lak theihna awm chhun chu mineral awmna ram atanga ‘tharchhuah’ ah chauh a ni. Chutiang ram atanga tharchhuah awm te chu royalty pek tur emaw mineral awm zat atanga chhut tur a ni, tiin court chuan a sawi bawk.
He judgement hi State sorkar hrang hrang, mining compny leh public sector undertakings tena appeal hrang hrang 86 lai an theh luh atanga siam a ni.
Hearing neihnaah Attorney General R. Venkataramani, Centre aiawha ding chuan Union Government chuan mines leh mineral a tax lakah thuneihna a nei a ti a.
Soilicitor General Tushar Mehta, Centre aiawha ding tho chuan Mines and Minerals (Development and Regulation) Act (MMDRA) pumpui hi State legislative in mineral laka tax a lak theihna khuahkhirhna siam nana siam a ni a, Central sorkar chuan royalty fix tur pawhin thuneihna a nei a ni a ti bawk.
Jharkhand aiawha ding Senior advocate Rakesh Dwivedi petitioner zinga pakhat chuan royalty hi tax a ni lo va, State chuan a duh chuan mines leh mineral ah te Entries 49 leh 50 of the State List hmangin tax a la thei a ti ve thung.
He case ah hian senior advocate lar tak tak Harish Salve, Abhishek Singhvi, Arvind Dattar, A.K. Ganguly, Darius Khambata, Additional Solicitor General Aishwarya Bhati leh S.K. Bagaria te pawh an inlan a.
He case hi India Cement Ltd leh Tamil Nadu Government thu inchuh atanga bultan a ni a. India Cement chuan Tamil Nadu-ah mining lease neiin State sorkar hnenah royalty a pe a.
State sorkar chuan India Cement lakah royalty piahah cess a tuk chu duh lovin Madras High Court ah khingin royalty a cess lak chu royalty a tax lak nen thuhmun niin chu chu State Legislature thuneihna piah a ni a ti a.
Tamil Nadu sorkar chuan cess chu mineral rights a land revenue hmanga a lak niin a thuneihna liau liau a ti ve thung a ni.
Seven-judge bench of Supreme Court chuan kum 1989 khan India Cement thlawp zawngin thutlukna an siam a. MMDRA hnuaiah mines leh mineral development a thuneitu sang ber chu Centre a ni a ti a.
A hnuah Supreme Court ah petition 80 chuang lut zuiin nine-judge Bench tena royalty chu tax anga ngaihtur a ni em tih leh India Cement case judgement ah tihsual a awm em tih enchiang tura tih a ni ta a ni.