9D. Certain conditions or restrictions on imposition of tax, cess, etc
9D. Certain conditions or restrictions on imposition of tax, cess, etc.—(1) No tax, cess or such other levy (by whatever name called) shall be imposed by the State Government on—
mineral rights; or
mineral bearing lands, either based on mineral quantity or mineral value or royalty payable or otherwise, except in accordance with such conditions or restrictions as may be prescribed by the Central Government.
Notwithstanding anything contained in any other law for the time being in force, or in any judgment, decree or order of any court, the imposition of such tax, cess or other levy by the State Government on—
mineral rights; or
mineral bearing lands either based on mineral quantity or mineral value or royalty payable or otherwise, which is not deposited with the State Government or recovered by it before the commencement of the Mines and Minerals (Development and Regulation) Amendment Act, 2026, shall be deemed to be invalid at all material times:
Provided that any such tax, cess or other levy on mineral rights or on mineral bearing lands, already deposited with the State Government or recovered by it before such commencement, shall not be liable to be refunded.
Amendment notes (1)
- 1Ins w.e.f. 22-8-2026 Ins. by Act 20 of 2026, s. 4 (w.e.f. 22-8-2026).