UPSC | Prelims GS | 2026

With reference to the Mines and Minerals (Development and Regulation) Amendment Act, 2026 discussed in the newspaper, consider the following statements: 1. Entry 23 of the State List concerns regulation of mines and mineral development subject to Union control under Entry 54. 2. Entry 50 of the State List relates to taxes on mineral rights. 3. States can impose fresh taxes on mineral-bearing lands without any limitation from Parliament. Which of the statements given above is/are correct?

  1. 1 and 2 only
  2. 2 and 3 only
  3. 1 and 3 only
  4. 1, 2 and 3

Answer

Correct Answer

1 and 2 only

Explanation

Statements 1 and 2 are correct: Entry 23 is a State subject qualified by Parliament’s power under Entry 54, while Entry 50 covers taxes on mineral rights. Statement 3 is wrong because the amendment places limits on State taxation and Parliament’s public-interest power matters. The controversy concerns both mining regulation and States’ fiscal autonomy.

Topics: indian federalism, mineral taxation, polity, seventh schedule