QUESTION

Whether the reference made to nine judges bench of the Supreme Court by the Hon`ble Chief Justice of India on the issue of `Royalty` related to the case Mineral Area Development Authority v/s M/s Steel Authority of India and Ors [(2011) 04 SCC 450] has been decided by the bench or it is still pending? The reference has been to see whether Royalty is a tax as decided by the Apex Court in the case of India Cement Ltd. v/s State of Tamilnadu & Ors. [(1990) 1 SCC 12)].

ANSWER

Facts of the case:

Whether the reference made to the nine judges bench of the Supreme Court by the Hon’ble Chief Justice of India on the issue of `Royalty` related to the case Mineral Area Development Authority vs M/s Steel Authority of India and Ors has been decided by the bench or it is still pending?

REPLY:

Petitioner: Mineral Area Development Authority

Respondent: M/s Steel Authority of India and Ors.

Case No: C.A. No. 004056 - 004064 / 1999

Status/Stage: Pending

The case is still pending. You can refer to the citation of the same on the site of Supreme Court of India. (Reply dt. 01/12/2021)