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.
Recommended Citation
Chowdhury, Sanyukta and Chowdhury, Amit
(2024)
"The Supreme Court and the Challenges for Fiscal Federalism: Mineral Area Development Authority v Steel Authority of India,"
National Law School Journal: Vol. 18:
Iss.
1, Article 3.
DOI: https://doi.org/10.55496/YZNR6604
Available at:
https://repository.nls.ac.in/nlsj/vol18/iss1/3
Digital Object Identifier (DOI)
https://doi.org/10.55496/YZNR6604
Included in
Administrative Law Commons, Courts Commons, Legislation Commons, Natural Resources Law Commons, Oil, Gas, and Mineral Law Commons, Taxation-Federal Commons, Tax Law Commons