Taxes on mineral rights- SC refers matter to Bench of nine-Judge

Mineral Area Development Authority Vs Steel Authority of India & Ors (Supreme Court)

Having heard the matter(s) for considerable length of time, we are of the view that the matter needs to be considered by the Bench of Nine Judges. The questions of law to be decided by the larger Bench are as follows:

1. Whether ‘royalty’ determined under Sections 9/15(3) of the Mines and Minerals (Regulation & Development) Act, 1957 (Act 67 of 1957,  as amended) is in the  nature of

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