TMI Blog2018 (5) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry 49 of List II of the Seventh Schedule to the Constitution of India we would have had no hesitation in saying that the Union Parliament would lack legislative competence to enact the particular provision in the Finance Act, 1994. These matters should await the decision of the nine judges Bench in the case of MINERAL AREA DEVELOPMENT AUTHORITY ETC. VERSUS M/S STEEL AUTHORITY OF INDIA & ORS [2011 (3) TMI 1554 - SUPREME COURT], whereafter the hearing of these matters will be taken up once again in the course of which it will be open for the parties to urge such additional points as may be considered relevant - The matter is accordingly deferred until disposal of the issues pending before the nine judges Bench. - C.A. NO.1361/2011, C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2012, C.A. NO.5690/2012, C.A. NO.557/2013, C.A. NO.286/2013, C.A. NO.2680/2013, SLP(C) NO.11398/2013, SLP(C) NO.11399/2013, SLP(C) NO.11396/2013, SLP(C) NO.18147/2013, SLP(C) NO.20640/2013, C.A. NO.5006/2014, SLP(C) NO.12004/2014, C.A. NO.3087-3088/2015, C.A. NO.11109/2016, And C.A. NO.1470/2017, C.A. NO.124/2018, For parties: Mr. S.K. Bagaria, Sr. Adv., Mr. Rishi Agrawala, Adv., Mr. Abhinav Agrawal, Adv., Mr. Himanshu Satija, Adv., Mr. K. Ajit Singh, Adv., Ms. Parul Shukla, Adv., Mr. Avishkar Singhvi, Adv., Mr. E. C. Agrawala, AOR, Dr. Manish Singhvi, Adv., Mr. Satyendra Kumar, Adv., Mr. Irshad Ahmad, AOR, Mr. Partha Sil, AOR, Mr. Tavish B. Prasad, Adv., Mr. Partha Sil, AOR, Mr. Shubhayu Roy, Adv., Mr. Tavish Prasad, Adv., Ms. Sama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anwar, Adv., Mr. Tarun Gupta, AOR, Mr. Rajat Navet, Adv., Ms. Sanya Talwar, Adv., Mr. Pradeep Kumar Bakshi, AOR, Mr. Senthil Jagadeesan, AOR, Ms. Shruti Iyer, Adv., Ms. Sonakshi Malhan, Adv., Ms. Suriti Chowdhary, Adv., Mr. Anil Nag, AOR , Ms. Ruppal Bhatia, Adv., Ms. Shivali Chaudhary, Adv., Mr. Ashwani Kumar, AOR, Mr. Ashwani Kumar, AOR, Mr. Tanmay Mohanty, Adv., Mr. Abhimanyu Bhandari, Adv., Ms. Kartika Sharma, Adv., Ms. Nattasha Garg, Adv., Mr. Chaitanya Madan, Adv., Mr. Naveen Kumar, AOR, Ms. Kavita Jha, AOR, Mr. Sunil Fernandes, AOR, Mr. Santosh Kumar, Adv., Mr. V. Sushant Gupta, Adv., For Mr. Mushtaq Ahmad, AOR, Mr. Ravi Kumar Tomar, AOR, Mr. Adinarayana Rao, Sr. Adv., And Mr. G. Ramakrishna Prasad, AOR, Mr. Suyodhan Byrapaneni, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AOR, Mr. Suman Jyoti Khaitan, AOR, Mr. Vikas Kumar, Adv., Mr. Anurag Misra, Adv., Mr. Bankey Bihari, AOR, Mr. Shivaji M. Jadhav, AOR, Mr. Mohinder Jit Singh, AOR, Mr. Gaurav Kejriwal, AOR, Mr. Sanjay Sharawat, AOR, Mr. Rajinder Mathur, AOR, Mr. Ashish Garg, Adv., Mr. Vineete Garg, Adv., Dr. Kailash Chand, AOR, Mrs. Rani Chhabra, AOR , ORDER We have heard the learned counsels for the parties at some length. The question arising is whether service tax under Section 65(105)(zzzz) of the Finance Act, 1994 on renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce is within the legislative competence of the Union Parliament. The above que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gislature while levying a tax on land under List II Entry 49 of the Seventh Schedule of the Constitution adopt a measure of tax based on the value of the produce of land? If yes, then would the constitutional position be any different insofar as the tax on land is imposed on mining land on account of List II Entry 50 and its interrelation with List I Entry 54? 3. What is the meaning of the expression Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral 1. (2011) 4 SCC 450 development within the meaning of Schedule VII List II Entry 50 of the Constitution of India? Does the Mines and Minerals (Development and Regulation) Act, 1957 contain any provision which operates as a limitation on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IR 1958 SC 468 : 1958 SCR 1422] [AIR p. 494 : SCR at p. 1481 (bottom)]? 10. Whether in view of the declaration under Section 2 of the Mines and Minerals (Development and Regulation) Act, 1957 made in terms of List I Entry 54 of the Seventh Schedule to the Constitution and the provisions of the said Act, the State Legislature is denuded of its power under List II Entry 23 and/or List II Entry 50? 11. What is the effect of the expression subject to any limitations imposed by Parliament by law relating to mineral development on the taxing power of the State Legislature in List II Entry 50, particularly in view of its uniqueness in the sense that it is the only entry in all the entries in the three Lists (Lists I, II and III) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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