The Supreme Court and the Challenges for Fiscal Federalism: Mineral Area Development Authority v Steel Authority of India
Document Type
Case Comment
Abstract
This case comment analyses the 2024 Supreme Court judgement in Mineral Area Development Authority v Steel Authority of India, in which the court upheld the states’ power to tax mineral rights and mineral-bearing land. The authors discuss the issues involved, the approach of the bench towards interpretation, and the implications for the parties to the case and other stakeholders. They argue that while fiscal federalism is crucial to India’s constitutional scheme, the bench had limited leeway in deciding the case on this basis due to the absence of legal, doctrinal, and factual clarity.
DOI
10.55496/YZNR6604
Publication Date
2024
Recommended Citation
Chowdhury, Sanyukta and Chowdhury, Amit, "The Supreme Court and the Challenges for Fiscal Federalism: Mineral Area Development Authority v Steel Authority of India" (2024). Articles. 150.
https://repository.nls.ac.in/nls_articles/150
Journal
National Law School Journal