Bill states no expenditure from Consolidated Fund of India

This Bill amends the Mines and Minerals (Development and Regulation) Act, 1957, to bring the regulation of 'mineral bearing lands' under Union control and restricts State Governments from imposing taxes, cesses, or other levies on mineral rights or mineral-bearing lands unless specific conditions are met by the Central Government.

Who it concerns: State Governments (regarding the imposition of taxes/levies), the Central Government (regarding prescribing conditions and making rules), and entities holding mineral rights or owning mineral-bearing lands.

What the bill does

• Inserts 'and mineral bearing lands' into Section 2 of the principal Act, extending Union control to these lands.
• Defines 'mineral bearing land' in Section 3 as land having mineral contents according to parameters prescribed under Section 5(2)(a).
• Inserts new Section 9D, prohibiting State Governments from imposing tax, cess, or other levies on mineral rights or mineral-bearing lands (based on quantity, value, royalty, or otherwise) except in accordance with conditions prescribed by the Central Government.
• Deems any such tax, cess, or levy not deposited or recovered by the State Government before the commencement of this Amendment Act to be invalid at all material times.
• Specifies that taxes or levies already deposited or recovered before the commencement of this Act are not liable to be refunded.
• Amends Section 13 to empower the Central Government to make rules prescribing the conditions or restrictions for the imposition of such taxes or levies.

Also in the document

• The Bill states that it will not involve any expenditure from the Consolidated Fund of India.
• The Statement of Objects and Reasons cites issues such as heavy tax burdens, unpredictable introduction of levies, non-uniformity of rates among States, and retrospective imposition of taxes as reasons for the amendment.
• The Bill was introduced in Lok Sabha on 7th August, 2026, by Shri G. Kishan Reddy, Minister of Coal and Mines.