The Kerala High Court ruled that Section 52A of the Waqf Act, effective from November 2013, does not apply retroactively. Justice P V Kunhikrishnan stated that prosecution requires evidence of unauthorized transfers, which the petitioners did not engage in. Consequently, the cases against them were quashed as the law cannot be applied retroactively.
![[Breaking]‘Ignores Macro-Economic Impact’: Centre Seeks Review of Supreme Court’s 8:1 Ruling Upholding Power of States to Tax Minerals](https://i0.wp.com/lawchakra.in/wp-content/uploads/2024/07/Mineral-Royalty-Case.jpg?resize=447%2C367&ssl=1)
The Supreme Court, led by Chief Justice Chandrachud, today ruled on retrospective taxation of mining activities, allowing states to renew tax demands from April 1, 2005. The ruling recognizes states’ authority to tax mineral rights under List II, while emphasizing the need for balanced federalism. However, dissenting Justice Nagarathna expressed concerns about potential negative economic impacts.