Taxation in the indian constitution

Taxation in the indian constitution The said Articicle reads as under: “265. The ad hoc allocation of residuary power by the Governor – General as in the case of the Government of India Act, 1935 has therefore been discarded. There are many differences between the Constitution of India, and the Constitution of the United States of America. But actually Indian constitution contains both features of a federal constitution and unitary constitution. Article 27 of Indian Constitution states that ‘ No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denoIntroduction. It enables collection and appropriation of the proceeds of the service tax by the Union Government as well as the State Government. CONSTITUTION OF THE STATE OF INDIANA Presented by the Indiana University School of Law--Bloomington Distribution of this version on the Internet does not constitute consent to any use of the underlying hypertext markup for commercial redistribution either via the Internet or using some other form of hypertext distribution. Taxes not to be imposed save by authority of law No tax shall be levied or collected except by authority of law. Indian constitution being the most unique and the longest written constitution in the world, originally had 395 articles which are further divided into 22 parts and 8 schedules. It imparts constitutional supremacy and not parliamentary supremacy, as it is not created by the Parliament but, by a constituent assembly, and adopted by its people, with a declaration in its preamble. The Constitution of India became effective on 26 January 1950. It lays down the fundamental political code, structure, procedures, powers, and duties of government institutions. Oct 27, 2008 · The constitutional amendment would empower the centre to levy tax on service as specific items of taxation by virtue of a new entry in the union list of the seventh schedule of Indian constitution. S. R. ” “Such power shall include the power of making any law and imposing a tax not mentioned in either of these lists. A big difference between the two constitutions is that India has a prime minister which is like the president but is actually the head of the legislative branch, while the U. . (supra), what needs to be kept in mind is Article 265 of the Constitution of India. The Constitution of India is the supreme law of India. It frames fundamental political principles, procedures, practices, rights, powers, and duties of the government. ”The Constitution vests the residuary powers of legislation with the Union. As a result of various amendments over time, at present, our constitution contains 448 articles, with 12 schedules. Ambedkar was the chairman of the drafting committee. 352 – 354, 356 and 359). Jul 10, 2018 · With due respect to the Supreme Court’s decision in the case of Goetze (India) Ltd. Under the present provisions of our Indian Constitution the States are entitled to a share of the centers revenues derived from only a few taxes principally income tax and excise duties ( @ 45% approximately) [5] Finance Commission constituted under Article 352 as the balance wheel of the Indian Federal financial relationship [6]The Indian constitution gives the president the power to proclaim an emergency in certain situations (Arts. Let us now discuss the features of Indian constitution. B. Constitution has a president, who is the head of the government, and only works in the …Constitution of India has specifically vested the residuary power as an exclusive head of power in the Union by entry 97 of List I of the Seventh Schedule and Article 248 of the Constitution. ”Quasi-Federal Nature of Indian Constitution It has been the matter of debate among the scholars that whether the Constitution of India is completely federal or unitary in nature. While such an emergency is underway, the powers of the union executive expand to a great extent and spread over areas which would otherwise have been out of bounds for them to act upon. The This is a chronological, but incomplete list of Acts passed by the Imperial Legislative Council between 1861 and 1947, the Constituent Assembly of India between 1947 and 1949, The Provisional Parliament between 1949 and 1952, and the Parliament of India since 1952. Article 248 states: “The Union Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or the State List Taxation in the indian constitution