Polity · 29 Aug 2026

Entry 50 Entry 54 mineral taxation

Match List-I (Constitutional/Legal Provision) with List-II (What it does) and select the correct answer using the codes given below:
List-I
A. Entry 50, State List
B. Entry 54, Union List
C. 2024 Supreme Court (MADA) ruling
D. 2026 Amendment Act

List-II

  1. Affirmed states' power to tax mineral rights
  2. Gives Parliament power to limit state taxation of mineral rights through mineral-development legislation
  3. Gives states the power to tax mineral rights, subject to Parliament's mineral-development law
  4. Reportedly exercises Parliament's power to limit state taxation of mineral-bearing land
AA-3, B-2, C-1, D-4
BA-1, B-2, C-3, D-4
CA-3, B-4, C-1, D-2
DA-2, B-3, C-4, D-1
This question is based on: What Jharkhand Actually Loses the Moment Parliament Overrides a Supreme Court Win
Take this in full test mode → Instructions for 29 Aug 2026
About this question

Why in news

Parliament passed the MMDR Amendment Act 2026 prohibiting states from levying tax or cess on mineral rights and mineral-bearing land, reportedly narrowing the taxation power the Supreme Court had affirmed for states in its 2024 ruling.

Why for UPSC

This tests the classic UPSC distinction between two co-existing constitutional powers - a state right under Entry 50 and a Union override under Entry 54 - that are often confused as contradictory rather than sequential.

Prelims summary

Entry 50 (State List) lets states tax mineral rights, but subject to any Parliamentary mineral-development law under Entry 54 (Union List). The 2024 Supreme Court ruling affirmed the state taxation power; the 2026 Amendment Act reportedly narrows it using Entry 54.

On web, answers are shown once after a test — no save or reattempt. For unlimited reattempts, Hindi medium, and Mentor Observations, use the TAN App.