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Supreme Court says royalty payable on minerals not a tax, grants states power to levy taxes on mineral rights

Parliament does not have the power to tax mineral rights under Entry 50 of the List II of the Constitution.

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The Supreme Court said on Thursday that royalty payable on minerals is not a tax and granted states power to impose taxes on mines and minerals-bearing lands under the Constitution.

A 9-judge Constitution bench headed by Chief Justice D Y Chandrachud, with 8:1 majority, held that that royalty payable on minerals is not a tax and noted that Parliament does not have the power to tax mineral rights under Entry 50 of the List II of the Constitution.

Entry 50 of List II of the Constitution pertains to taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development.

Besides the CJI Chandrachud and Justice Nagarathna, the other members of the bench are justices Hrishikesh Roy, Abhay S Oka, JB Pardiwala, Manoj Misra, Ujjal Bhuyan, Satish Chandra Sharma and Augustine George Masih.

Reading the operative part of the majority verdict, the CJI said the 1989 verdict of the apex court’s seven-judge Constitution bench, which had held that royalty is tax, was incorrect.

In 1989, a seven-judge Bench ruled that the Centre holds primary authority over the “regulation of mines and mineral development” according to laws enacted by Parliament, such as the MMDRA, under Entry 54 of the Union List (List I). States are only empowered to collect royalties under the MMDRA and are not allowed to impose additional taxes on mining and mineral development.

At the outset, the Chief Justice of India stated that the bench had delivered two separate verdicts, with Justice B V Nagarathna expressing dissenting views. Justice Nagarathna stated that states lack the legislative competence to impose taxes on mines and mineral-bearing lands.

The bench addressed the contentious issue of whether the royalty payable on minerals is considered a tax under the Mines and Minerals (Development and Regulation) Act, 1957. It also deliberated on whether only the Centre has the authority to levy such exaction or if states also possess the power to impose levies on mineral-bearing land within their territory.

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RG Kar victim’s mother reacts to court’s verdict, says Sanjay Roy was not alone

She asserted that Roy was not acting alone.

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In response to the conviction of Sanjay Roy in the RG Kar Medical College rape-murder case, the mother of the deceased doctor expressed her ongoing concern on Saturday, highlighting their continued wait for the arrest and punishment of additional perpetrators. She asserted that Roy was not acting alone.

“The evidence clearly proves Sanjay’s guilt through biological findings. His silence during the trial further indicates his involvement in the torture and murder of my daughter. However, he is not the only one; there are others involved who have yet to be brought to justice. Therefore, true justice has not been achieved,” the victim’s mother stated to PTI following the court’s decision.

She emphasized that the legal proceedings are far from over, vowing to fight for justice alongside her husband until their last breaths. “The case remains incomplete. It will only reach completion when everyone involved in my daughter’s murder has been brought to justice. We will wait for that day… and we won’t find peace until then. That is our only desire now,” she said.

A Sealdah court found Sanjay Roy guilty on Saturday of raping and murdering the on-duty doctor at the state-run RG Kar Medical College and Hospital on August 9 of the previous year. The court is set to announce his sentence on January 20.

Roy was convicted under Sections 64 of the Bharatiya Nyaya Sanhita, which pertains to rape, and Sections 66 and 103 (1), which are concerned with punishments for murder and death. Section 103 (1) provides for a maximum penalty of death or life imprisonment.

Following the verdict, Sanjay Roy, a former civil volunteer, claimed in court that he was wrongfully implicated in the case. “I am innocent and have been falsely accused. The real perpetrators are being allowed to go free. One IPS officer is involved,” he asserted.

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India, US ink pact for cooperation in cybercrime investigations

By bolstering cooperation in cybercrime investigations, this agreement is expected to further strengthen security collaboration between India and the U.S., reinforcing their comprehensive global strategic partnership.

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India and the United States have formalized an agreement aimed at enhancing collaboration in cybercrime investigations, as announced by the Ministry of External Affairs (MEA). This pact was signed just days before the Biden administration transitioned to the Trump administration.

The Memorandum of Understanding (MoU) was executed in Washington, D.C. on January 17, 2025, by Indian Ambassador Vinay Kwatra and Acting U.S. Deputy Secretary of Homeland Security Kristie Canegallo, according to the MEA.

The agreement facilitates increased cooperation and training between the respective agencies of both nations concerning the use of cyber threat intelligence and digital forensics in criminal investigations.

In India, the implementation of the MoU falls under the purview of the Indian Cybercrime Coordination Centre (I4C) within the Ministry of Home Affairs.

In the United States, the Department of Homeland Security (DHS), alongside its agencies, including U.S. Immigration and Customs Enforcement (ICE) and the Cyber Crimes Center (C3) of Homeland Security Investigations, will oversee its execution.

The MoU recognizes the complex relationship between cybercrime and the common security challenges shared by India and the U.S., which include terrorism, violent extremism, terror financing, drug trafficking, organized crime, human trafficking, illegal migration, money laundering, and transportation security.

By bolstering cooperation in cybercrime investigations, this agreement is expected to further strengthen security collaboration between India and the U.S., reinforcing their comprehensive global strategic partnership.

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Delhi elections: Kejriwal’s car attacked during campaign, AAP blames BJP goons, releases video

“The goons of BJP candidate Pravesh Verma attacked Arvind Kejriwal with bricks and stones during his campaign, attempting to harm him and disrupt his efforts. BJP, Kejriwal ji will not be intimidated by your cowardly actions; the people of Delhi will respond appropriately,” stated the party.

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The Aam Aadmi Party (AAP) on Saturday claimed that its convenor and former Chief Minister, Arvind Kejriwal, was attacked while he was campaigning for the upcoming Delhi Assembly elections.

To substantiate this allegation, AAP released a video. The party accused the BJP and its candidate for the New Delhi Assembly constituency, Parvesh Verma, of orchestrating the attack out of fear of defeat in the elections.

“The goons of BJP candidate Pravesh Verma attacked Arvind Kejriwal with bricks and stones during his campaign, attempting to harm him and disrupt his efforts. BJP, Kejriwal ji will not be intimidated by your cowardly actions; the people of Delhi will respond appropriately,” stated the party.

Shortly after AAP’s accusations, Parvesh Verma shared a video alleging that Kejriwal’s convoy ran over two individuals during the campaign in New Delhi.

“While answering questions, Arvind Kejriwal hit two young men with his car. Both were taken to Lady Harding Hospital. In the face of impending defeat, he neglected the value of people’s lives. I am heading to the hospital,” the BJP leader said.

After arriving at the hospital, Parvesh Verma addressed reporters, stating, “They are injured and receiving treatment. All allegations made by Arvind Kejriwal are unfounded… The three individuals injured are residents of this assembly constituency, and they were struck by Arvind Kejriwal’s vehicle. He is simply afraid of losing…”

In a video released by the Aam Aadmi Party (AAP), several individuals can be seen waving black flags near Kejriwal’s convoy.

Parvesh Verma is competing against former Delhi Chief Minister Arvind Kejriwal and Sandeep Dikshit from Congress in the New Delhi assembly constituency. Both candidates have submitted their nominations and expressed confidence in their respective parties’ chances of winning.

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