The Ministry of Law and Justice (MoLJ) on August 17, 2026, issued the Mines and Minerals (Development and Regulation) Amendment Act, 2026, further to amend the Mines and Minerals (Development and Regulation) Act, 1957.
The following has been amended, namely:
• A new definition of mineral bearing land is introduced as land containing mineral content meeting the prescribed parameters under Section 5(2)(a).
• A new Section 9D provides that State Governments cannot impose any tax, cess or other levy on mineral rights or mineral bearing lands, whether based on mineral quantity, mineral value, royalty payable or otherwise, except subject to conditions or restrictions prescribed by the Central Government. Any such levy imposed by a State which had not been deposited or recovered before commencement of the 2026 Amendment Act shall be deemed invalid retrospectively, while amounts already deposited or recovered before commencement will not be refundable.
• Further, Section 13 is amended to empower the Central Government to prescribe the conditions or restrictions governing State-level taxation/levies on mineral rights and mineral-bearing lands.
[Act No. 20 of 2026]
