‘Royalty’ as tax

Constitutional Bench 2024 roundup
Legal RoundUpSupreme Court Roundups

The Supreme Court’s 2024 decisions have marked a significant turning point in the country’s legal and constitutional framework. Key rulings delivered by Constitutional Benches on Electoral bonds, private property, royalty as tax, AMU’s minority status, sub-classification within reserved categories, etc. have left an impact on fundamental rights, political transparency and tax regime, shaping India’s socio-political landscape, influencing both public policy and the broader democratic process.

Tax on Mineral rights retrospective
Case BriefsSupreme Court (Constitution/Larger Benches)

On 25-07-2024, the Supreme Court in 8:1 majority held that royalty paid by mining operators to the Central government is not a tax and that States have the power to levy cesses on mining and mineral-use activities. Whereas, Justice BV Nagarathna gave a dissenting opinion.

Supreme Court Roundup July 2024
Legal RoundUpSupreme Court Roundups

July, just after the summer break, was the month of ground-breaking and landmark decisions. From long arguments on NEET-UG 2024 scam to landmark decisions on genetically modified crops, guidelines on portrayal of persons with disabilities in visual media, films, and maintainability of WB’s suit against misuse of CBI, this roundup revisits it all.