Polity · 22 Aug 2026
Match List-I with List-II and select the correct answer using the codes given below:
List-I
Parliament passed the MMDR Amendment Act, 2026 to narrow state taxation rights over major minerals using its Entry 54 regulatory power, just over a year after the Supreme Court's 2024 verdict upheld those very rights, prompting Karnataka, Kerala, Telangana and Himachal Pradesh to prepare legal challenges.
UPSC regularly tests precise Seventh Schedule entries and the distinction between a state's taxing power and Parliament's regulatory power over the same subject - this dispute makes that distinction concrete and current.
Entry 50 (State List) gives states power to tax mineral rights, but subject to Parliament's Entry 54 (Union List) regulatory power; a Supreme Court verdict interpreting existing law does not bar Parliament from later using its reserved constitutional power to legislate differently.
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