The nine-judge Constitution Bench, led by Chief Justice of India D.Y. Chandrachud, ruled by an 8:1 majority that States have the unlimited right to tax mineral-bearing lands and quarries. The judgment emphasized that Parliament cannot limit this power of the State legislatures, as restricting States' taxing powers would impact their ability to raise revenue. This, in turn, affects their capacity to deliver welfare schemes and services, which is crucial for maintaining fiscal federalism. The court clarified that the Mines and Minerals (Development and Regulation) Act of 1957 cannot prevent States from legislating on the taxation of mining lands and quarries. Additionally, it was noted that the royalty paid by mining leaseholders to States is not considered a tax but a contractual consideration for mineral rights. The power of the States to tax mines and quarries is derived from Article 246 read with Entry 49 (tax on lands and buildings) in the State List of the Seventh Schedule of the Constitution. The sole dissenting opinion by Justice B.V. Nagarathna agreed that royalty is not a tax but held that the States' power to tax under Entry 49 did not include mineral-bearing lands.
Select the most appropriate option to fill in the blank.
A ______ mind rarely meets a dead end; it continues the search for the answers.
Dehydration will __________________ when the body is unable to obtain enough water to maintain its biological functions.
She is one of those students who ____ her studies very seriously.
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The cat _____ on the windowsill for hours.
Fill in the blanks with appropriate words from the alternatives given below each sentence.
____inside a bus is prohibited
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We respect you but we don’t agree ______ your ideas.
It is difficult to ________ for the dizzying ________ in the value of cryptocurrencies.
The rescue team dug out a soldier from the snow ______ how he could have survived for seven days buried under it.
Back in the twentieth century there was a British punk rock song that repeated over and over again the claim that there were "no more heroes anymore". ...
1) their
2) other
3) there
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5) minor