MMDR Act. (ii) In State of Bihar v. Indian Aluminum Company

8 SCC 360Reported decision1997#1906 most cited

What is MMDR Act. (ii) In State of Bihar v. Indian Aluminum Company authority for?

A state law imposing a tax on the removal or excavation of land, effectively on mining activities, is invalid if it encroaches upon the field covered by the MMDR Act.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2015.

Also referred to as

State of Bihar vs. Indian Aluminum Company · MMDR Act · mining lease · excavation of land · state taxation · invalid tax

Judgments citing MMDR Act. (ii) In State of Bihar v. Indian Aluminum Company

M/S.S B Minerals vs. State of Karnataka

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Kumaraswamy Mineral Exports Ltd vs. State of Karnataka

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Gavisiddeswara Enterprises vs. The State of Karnataka

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

Smt.R.Mallamma vs. State of Karnataka

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

S V Srinivasulu S/O Late S.V.Chetty vs. The State of Karnataka

WP/15795/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

Sri. M.Srinivasulu vs. State of Karnataka

WP/15985/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Mehboob Transport Company vs. State of Karnataka

WP/15954/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S. S.B Minerals vs. State of Karnataka

WP/31129/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Gogga Gurusanthiah & Bros vs. State of Karnataka

WP/16145/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S. the Sandur Manganese & Iron Ore Ltd vs. State of Karnataka

WP/31148/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

Sri.S.A.Thawab vs. State of Karnataka

WP/10712/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

WP/31327/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

WP/6721/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

Banashankari Iron Ore Mines vs. The State of Karnataka

WP/31184/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Sandur Manganese and Iron Ore Ltd vs. State of Karnataka

WP/29222/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Kumaraswamy Mineral Exports vs. State of Karnataka

WP/31191/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Trident Minerals & Others vs. State of Karnataka

WP/30928/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

M/S Nadeem Minerals vs. State of Karnataka

WP/15809/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

Vedanta Limited vs. State of Karnataka

WP/44793/2013HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…

Steel Authority of India Limited vs. State of Karnataka

WP/35251/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…Act, is not valid. Hence, it was held that the imposition of cess on royalty under the Orissa Act, was beyond the purview of the State Legislature by reason of the enactment of the MMDR Act. (ii) In State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360], the validity of Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 came up for consideration. It was held that the tax was being levied in effect on the activity of the removal or excavation of land. In other words, the tax was on the activity of mining because it is under the mining lease that mechaniz…