UditVani, NewsDesk: Steel major Tata Steel has submitted a curative petition to the Supreme Court regarding the apex court’s decision on the imposition of tax on mineral-bearing land.
A curative petition is a legal recourse enabling the Supreme Court to review its final verdict under exceptional circumstances.
The matter originates from the constitutional Bench ruling on July 25, 2024, which upheld the authority of the state to levy taxes on mineral rights under the Mines and Minerals (Development & Regulation) Act, of 1957.
In August 2024, the court permitted states to recover dues retrospectively from April 1, 2005. Additionally, in September 2024, the Supreme Court rejected a series of review petitions submitted by the Central Government and others.
The court’s decision clarified that the Mines and Minerals Act does not strip the state’s power to impose taxes on mineral-bearing land, a significant ruling for the industry.
Tata Steel has captive mines in Jharkhand and Odisha.
The steelmaker is praying that the Supreme Court reconsiders its judgment dated July 25, 2024 and August 14, 2024, in the matter of legislative authority of the states to impose tax on minerals.
The state of Odisha introduced the Orissa Rural Infrastructure and Socio-Economic Development Act, 2004 (ORISED Act), which came into effect on February 1, 2005, imposing a tax on land containing mineral resources.
Following this, Tata Steel faced demands totaling ₹129 crore for its mines in Odisha. The company challenged these demands in the Odisha High Court, which nullified them. However, the state of Odisha appealed to the Supreme Court, leading to the issue of states’ legislative power to tax minerals being referred to a Constitution Bench.
In a regulatory filing on 17th January, the company mentioned, “…we wish to inform you that the company has today, i.e., January 17, 2025, filed a curative petition before the Hon’ble Supreme Court of India, praying for the invocation of the extraordinary jurisdiction of the Hon’ble Supreme Court of India under Order XLVIII, Rule 1 of the Supreme Court Rules, 2013, in respect of the order dated September 24, 2024, passed by the Constitutional Bench of the Hon’ble Supreme Court of India in Karnataka Iron & Steel Manufacturers Association vs. Mineral Area Development Authority & Another.”
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