What’s in today’s article?

• Why in News?
• Listeria

Why in News?

Two separate outbreaks of listeria, a bacteria that can contaminate food, have been reported recently in the United States and Canada. 

The U.S. Centers for Disease Control and Prevention (CDC) announced an outbreak on July 19, affecting 12 states and linked to the consumption of undercooked meats sliced at deli counters. This outbreak has resulted in two deaths and 28 hospitalizations. 

(The CDC says, when two or more people get the same illness from the same contaminated food or drink, the event is called a foodborne disease outbreak.)

In Canada, a public health notice on July 17 reported 12 cases of listeria, with two resulting in deaths. Both countries are responding to these outbreaks to prevent further spread of the infection.

Listeria

• About
  • Listeria or Listeria monocytogenes is a type of bacteria found in soil, vegetation, water, sewage and even the faeces of animals and humans. 
  • Listeria-contaminated food can lead to an infection called listeriosis.
• Symptoms of listeriosis
  • Most people who ingest listeria-infected food do not fall sick or develop symptoms. 
  • The bacteria can be present in the infected person’s system for up to two months until the symptoms present themselves, making it difficult to establish the connection between what was consumed and the infection.
  • Symptoms include vomiting, nausea, cramps, severe headache, constipation and fever.
• Vulnerability
  •  People with compromised immune systems, pregnant persons and their offspring and the elderly (aged 65 and above) are vulnerable. 
  • The US outbreak has a median age of 75. 
    • Listeria can result in hospitalisation and even death for the immunocompromised and the elderly.
  • Pregnant women are 10 times more likely to develop a listeria infection and risk pregnancy loss, premature birth or even life-threatening infection in the newborn.
  • Some foods are more likely to have listeria than others, including milk, raw sprouts, deli meats and hot dogs, soft cheeses and smoked seafood.
• Treatment for listeriosis
  • Treatment depends on the extent of the infection. In many cases, intestinal listeriosis manifests within a day or two of consuming the contaminated food item and may lead to diarrhoea and vomiting. 
  • The treatment is similar to one for a routine stomach infection and could require antibiotics.
  • If the infection spreads beyond the intestines, it leads to invasive listeriosis. Severe symptoms present themselves two weeks after the food has been consumed.

Q.1. What is U.S. Centers for Disease Control and Prevention (CDC)?

The U.S. Centers for Disease Control and Prevention (CDC) is a national public health agency under the Department of Health and Human Services. It focuses on protecting public health by monitoring and controlling diseases, promoting health, and providing guidelines to prevent illness and injuries.

Q.2. What is bacteria?

Bacteria are single-celled microorganisms found in various environments. They can be beneficial, such as aiding digestion, or harmful, causing infections. Bacteria reproduce rapidly through binary fission and are crucial in nutrient cycling, decomposition, and biotechnology, playing diverse roles in ecosystems and human health.

Source: What to know about the Listeria outbreaks in the US and Canada | News Week | CBC News

What’s in today’s article?

• Why in News?
• Background
• Key highlights of the recent judgement

Why in News?

A nine-judge bench in the Supreme Court has ruled by majority that states have legislative competence to levy taxes on minerals and mineral-bearing lands in addition to the royalty imposed by the Centre.

The case, Mineral Area Development Authority v M/s Steel Authority of India, which had been pending for more than a quarter century, was decided by an 8-1 split.

Through the judgment, the court clarified that the royalty charged on mining activities is not a tax; instead, it is considered a form of contractual payment made by miners to the Central government for the extraction of minerals. 

This decision reinforces the states' power to generate revenue from mineral resources while maintaining the contractual nature of the royalty payments to the Centre.

Background

• Minig and Royalties
  • Royalties refer to the fees paid to the owner of a product in exchange for the right to use that product. 
    • E.g., if a movie studio wants to use an existing piece of music by a specific artist in their new film, they will have to pay a royalty fee that goes to the artist.
  • The issue of whether royalties on mining activities constitute a tax has been a longstanding legal question in India. 
  • Under Section 9 of the Mines and Minerals (Development and Regulation) Act, 1957 (MMDRA), entities holding mining leases are required to pay royalties to the owner of the land, which could be a state government. 
  • This raised the question of whether these royalties are a form of tax when the state is the lessor.
• The Supreme Court first addressed this question in the 1989
  • The Supreme Court first addressed this question in the 1989 case India Cement Ltd v State of Tamil Nadu.
  • A seven-judge Bench heard a challenge by the company to a Tamil Nadu law imposing a cess on land revenues, including royalties.
    • A cess is a form of tax levied by the government on tax with specific purposes till the time the government gets enough money for that purpose.
  • The court ruled that while states can collect royalties, they cannot impose taxes on mining activities, as the Central government has overriding authority over the regulation of mines and mineral development under Entry 54 of the Union List.
  • In this judgement, the apex court opined that royalty is a tax, and as such a cess on royalty being a tax on royalty, is beyond the competence of the State Legislature.
  • The court controversially stated, "royalty is a tax," leading to questions about the interpretation of royalties as a tax.
• 2004 case State of West Bengal v Kesoram Industries Ltd.
  • This statement sparked further legal debate and confusion, leading to the 2004 case State of West Bengal v Kesoram Industries Ltd. 
  • Here, a five-judge Constitution Bench identified a typographical error in the India Cement decision, clarifying that it should have stated "cess on royalty is a tax" rather than "royalty is a tax." 
  • The court held that royalties themselves are not taxes but could not overrule the India Cement decision due to the smaller size of the bench.
• 2011 Mineral Area Development Authority case
  • In 2011, during the Mineral Area Development Authority case, the Supreme Court noted the conflict between the Kesoram Industries and India Cement rulings. 
  • Recognizing the direct implications for the case at hand, the court referred the matter to a nine-judge bench to conclusively determine whether royalties are a form of tax. 
  • This led to the recent clarification by the nine-judge bench that royalties are not taxes but contractual payments, thus resolving the long-standing ambiguity.

Key highlights of the recent judgement

Majority held that a royalty is not a tax

• The majority held that a royalty is not a tax because there is a conceptual difference between royalties and taxes. 
• Royalties are based on specific contracts or agreements between the mining leaseholder and the lessor (the person who leases the property) who can even be a private party.
• Also, taxes are meant for public purposes such as welfare schemes and creating public infrastructure.
• On the other hand, the payment of royalties is to a lessor in exchange “for parting with their exclusive privileges in the minerals”.
• States have the power to tax ‘mineral development
  • The Supreme Court considered: 
    • whether states have the authority to tax mineral development activities;
    • or if such taxes fall exclusively under the jurisdiction of the Central government under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDRA). 
  • This issue arises from the provisions in the Seventh Schedule of the Constitution of India.
  • The State List grants States the exclusive power to legislate on “taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development” (Entry 50). 
  • Conversely, Entry 54 of the Union List gives the Central government the power to regulate mines and mineral development.
    • It empowers the Parliament by law to be expedient in the public interest.
  • According to the earlier India Cement decision, royalties collected by states under the MMDRA were considered a form of tax, precluding states from imposing additional taxes. 
  • However, the court in the Mineral Area Development Authority case determined that royalties are not taxes. 
    • This meant that royalties do not fall under “taxes on mineral rights” as per Entry 50 of the State List. 
  • The court concluded that while the MMDRA provides states with royalties as a revenue stream, it does not restrict states from imposing taxes under Entry 50.
  • Furthermore, the court clarified that Parliament’s authority under Entry 54 does not extend to imposing taxes, as that power belongs solely to state legislatures. 
  • However, Parliament can impose “any limitations,” including prohibitions, on states’ taxing powers under Entry 50.
  • The court also recognized that states have the power to tax the land where mines and quarries are located, as this includes: 
    • all types of lands; and
    • covers everything under or over land. 
  • Such taxes are not affected by the MMDR Act, thereby affirming states’ rights to levy taxes related to mineral development activities.
• Dissent by Justice Nagarathna
  • Justice Nagarathna dissented from the majority opinion in the Supreme Court's ruling regarding royalties and the taxation of mineral development activities. 
  • She argued that royalties under the MMDRA should be considered a tax to promote mineral development in India. 
    • According to her, the primary goal of the MMDRA is to encourage mineral development and mining activities.
    • Allowing states to impose additional levies and cesses on top of the royalties would undermine this objective.
  • Justice Nagarathna further opined that the passage of the MMDRA effectively reduced the states' powers to impose taxes on mineral development. 
  • She stated that the Act grants states the ability to collect royalties, which she views as a form of tax, while providing Parliament and the Central government with comprehensive control over mineral development.

Q.1. What is Mines and Minerals (Development and Regulation) Act, 1957 (MMDRA)?

The Mines and Minerals (Development and Regulation) Act, 1957 governs the mining sector in India. It regulates mineral extraction, classifies minerals into major and minor categories, and outlines procedures for granting mining rights. The Act aims to ensure sustainable development and management of mineral resources while balancing economic and environmental concerns.

Q.2. What is Cess? 

A cess is a form of tax levied by the government on tax with specific purposes till the time the government gets enough money for that purpose. Different from the usual taxes and duties like excise and personal income tax, a cess is imposed as an additional tax besides the existing tax (tax on tax). For example, the Swachh Bharat cess is levied by the government for cleanliness activities that it is undertaking across India.

Source: ‘Royalty is not a tax’: How Supreme Court recognised states’ powers to tax mining activities | Bar And Bench | Hindustan Times | Times of India

Kargil Vijay Diwas holds a significant place in Indian history, commemorating the triumph of the Indian Army over Pakistan in the 1999 Kargil War. Celebrated on 26th July, this day honors and symbolizes the courage, valor, and sacrifice of our Indian soldiers who bravely fought in the challenging terrain of Kargil to protect the nation.

Kargil Vijay Diwas 2024

As we celebrate Kargil Vijay Diwas 2024, it is essential to remember and pay tribute to the Indian soldiers who are the true heroes of the Kargil War. The 25th Kargil Vijay Diwas is a momentous and unforgettable occasion, marking 25 years of glorious victory. This milestone celebration includes various events and ceremonies at the Kargil War Memorial in Dras, Jammu and Kashmir.

Kargil Vijay Diwas History

The Kargil War, also known as the Kargil conflict, occurred between May and July 1999. During this time, Pakistani soldiers and militants illegally crossed the Line of Control (LoC) and occupied strategic positions within Indian territory to launch attacks. In response, the Indian armed forces initiated Operation Vijay to reclaim these positions. The conflict officially ended on 26 July 1999, with India declaring victory over Pakistan, leading to the establishment of Kargil Vijay Diwas.

Here’s the timeline of the Kargil War:

These dates highlight the critical events and milestones that shaped the course of the Kargil War and led to India's eventual victory.

Kargil Vijay Diwas Significance

Kargil Vijay Diwas, observed on 26th July each year, is a significant day in Indian history that commemorates the victory of the Indian Armed Forces over Pakistan in the Kargil War of 1999. This day is marked with various events and ceremonies to honor the bravery, valor, and sacrifice of the Indian soldiers. Here’s why Kargil Vijay Diwas holds immense importance:

1. Commemoration of Victory:
   • Kargil Vijay Diwas celebrates the successful culmination of Operation Vijay, through which India reclaimed its territory from Pakistani intruders. It marks a proud moment for the nation and its armed forces.
2. Tribute to Heroes:
   • The day is dedicated to remembering and honoring the soldiers who fought bravely in the treacherous terrains of Kargil. It acknowledges their courage and the ultimate sacrifice made by many to protect the nation’s sovereignty.
3. National Unity and Patriotism:
   • Kargil Vijay Diwas fosters a sense of national unity and patriotism among citizens. It is a reminder of the collective effort and determination of the armed forces and the entire nation during the conflict.
4. Highlighting Military Excellence:
   • The day showcases the strategic and military excellence of the Indian Armed Forces. The successful execution of Operation Vijay is a testament to their skill, preparedness, and unwavering spirit.
5. Educational Significance:
   • Kargil Vijay Diwas serves as an educational moment, especially for the younger generation. It teaches them about the sacrifices made by soldiers and the importance of national security and defense.
6. Reinforcement of National Security:
   • The commemoration of Kargil Vijay Diwas reinforces the importance of maintaining strong national security. It reminds the nation of the constant vigilance required to protect its borders.
7. Symbol of Resilience:
   • The day stands as a symbol of resilience and determination. Despite the challenging conditions and the initial setbacks, the Indian Armed Forces demonstrated extraordinary resilience to emerge victorious.
8. Homage at War Memorials:
   • Ceremonies are held at war memorials, particularly the Kargil War Memorial in Dras, Jammu and Kashmir. These events include laying wreaths, parades, and cultural programs that pay homage to the martyrs and veterans of the Kargil War.
9. Inspiration for Future Generations:
   • The stories of bravery and sacrifice associated with Kargil Vijay Diwas inspire future generations to serve the nation with dedication and honor. It instills a sense of duty and commitment towards the country.
10. International Recognition:
    • Kargil Vijay Diwas is also a day of international significance. It highlights India's resolve to safeguard its territorial integrity and sends a strong message about the nation’s military capabilities to the global community.

In essence, Kargil Vijay Diwas is not just a day of remembrance, but a celebration of the indomitable spirit of the Indian Armed Forces and the nation. It is a day that evokes pride, respect, and gratitude towards those who laid down their lives for the country’s freedom and security.

Why is Kargil Vijay Diwas Celebrated?

Kargil Vijay Diwas is celebrated to honor the courage, valor, and sacrifices of the Indian soldiers who fought in the Kargil War. On this day, the people of India express their gratitude and respect towards the Indian Army. The celebrations include wreath-laying ceremonies, patriotic performances, and speeches at the Kargil War Memorial. It is a memorable day for all generations, especially to motivate and inspire future generations with stories of bravery and courage of the Indian soldiers, and to remind them of the importance and strategies of national security.

Kargil War Diwas Memorial 

The Kargil War Memorial, also known as the Dras War Memorial, is a symbol of the valor and sacrifice of the Indian soldiers who fought in the Kargil War of 1999. Located in Dras, Jammu, and Kashmir, the memorial stands as a tribute to the brave soldiers who laid down their lives to reclaim the Indian territories occupied by Pakistani infiltrators. Features of the Memorial include- 

1. Vijay Stambh: The victory tower stands tall as a symbol of India's triumph in the Kargil War.
2. Wall of Heroes: Engraved with the names of the soldiers who sacrificed their lives in the war, this wall is a poignant reminder of their bravery.
3. Museum: The memorial also houses a museum that displays war memorabilia, including captured enemy weapons, army uniforms, and photographs from the war.
4. Statues and Sculptures: Various statues and sculptures depict the heroic acts of the soldiers, capturing the spirit of their bravery and sacrifice.

Kargil War Diwas FAQs

Q1. What is Kargil Vijay Diwas and why is it celebrated?

Ans. Kargil Vijay Diwas, celebrated on July 26th, commemorates India's victory over Pakistan in the 1999 Kargil War and honors the bravery and sacrifices of Indian soldiers.

Q2. What are the 4 lines on Kargil Vijay Diwas?

Ans. Kargil Vijay Diwas, observed on July 26th, marks India's victory in the 1999 Kargil War. It honors the bravery and sacrifices of Indian soldiers. 

Q3. What was the war of 1999 UPSC?

Ans. The war of 1999, known as the Kargil War, was a conflict between India and Pakistan. 

Q4. What is the difference between Vijay Diwas and Kargil Diwas?

Ans. Vijay Diwas commemorates India's victory in the 1971 Indo-Pak War, while Kargil Diwas marks the victory over Pakistan in the 1999 Kargil War.

Q5. Why is 16 December Vijay Diwas?

Ans. December 16 is celebrated as Vijay Diwas to mark India's victory over Pakistan in the 1971 Indo-Pak War, leading to the creation of Bangladesh.

Q6. Who is the hero of Kargil Vijay Diwas?

Ans. The heroes of Kargil Vijay Diwas are the Indian soldiers who displayed extraordinary courage and valor during the 1999 Kargil War.