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Supreme Court of India

Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.

Neutral citation
Reported as [2024] 8 S.C.R. 540
Bench Dr. Dhananjaya Y. Chandrachud, Hrishikesh Roy, Abhay S. Oka, J.B Pardiwala, Manoj Misra, Ujjal Bhuyan, Satish Chandra Sharma and Augustine George Masih JJ.
Decided 14 August 2024

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

Resultantly, it was held that the State legislatures have no legislative competence to impose cess on royalty under Entries 23 and 50 of List II. Fifteen years later, a Constitution Bench in Kesoram (supra) held that royalty is not a tax.

Judgment, page 16

From the headnote

Issue for Consideration Whether the 9-judge bench judgment in Mineral Area Development Authority v. M/s Steel Authority of India & Anr. Etc 2024 INSC 554 be given prospective effect? Headnotes† Constitution of the United States – Evolution of Doctrine of Prospective Overruling – Objectives and Purpose – Factors to be considered for its applicability – Discussed: Held: The doctrine of prospective overruling is applied when a constitutional court overrules a well-established precedent by declaring a new rule but limits its application to future situations – The underlying objective is to avert

Authorities it was built on

Where later benches applied it

Of those, 2 followed · 3 referred to

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