New Delhi: The Centre on Tuesday informed the Supreme Court that it has filed a curative petition challenging the nine-judge bench ruling which, by an 8:1 majority, held that the legislative power to tax mineral rights rests with the states. Chandrachud held that Parliament does not have the legislative competence to tax mineral rights under Entry 54 of List I of the Constitution, which pertains to regulation of mines and mineral development by the Centre. However, it added that Parliament could legislate to impose “limitations” on the States’ power to levy such taxes. In her dissent, Justice B.V. Nagarathna held that royalty was in the nature of a tax or exaction and that the Centre did have the power to levy it. It also directed that interest and penalties on demands raised for the period before July 25, 2024 would stand waived for all assessees.