News Update

VAT - Reimbursement received by dealer for supply of spare parts to its customers under warranty period, are not liable to VAT under the Maharashtra VAT Act: HCI-T - Where Revenue detects massive tax evasion through bogus bills, it cannot wash hands of it through mere additions: ITATI-T - Failure to explain scientific method in determining the amount of performance bonus payable to employees can lead to its disallowance : ITATST - Demand of differential amount of service tax alleging that entire amount collected by PCO operator is subject to levy of service tax cannot sustain for period prior to 01.03.2011: CESTATIndia almost ready with Rs 600 Crore Chandrayaan-2Govt launches Study in India Portal for foreign studentsAfter issuance of SCN, write to noticees about availing window of Settlement Commission for early settlement of disputes - CBIC instructs fieldCBDT Diktat on Misconduct - But, Mr Prime Minister, Actual High-handedness lies in Revenue Target Fixation!Government imposes definitive anti-dumping duty on Glassware imported from PR China and IndonesiaPunjab Govt invites nomination for post of Special Secretary, GSTInsolvency and Bankruptcy Code - On failure to deposit installments as directed in court order, by JAL Court can attach personal properties of its directors - SC (See 'Legal Desk' in 'CorpLaws.com')Competition Act - Company is duty bound to notify bulk deal of acquisition of shares to commission in accordance to section 6(2) of the Act when Press Release indicates that acquisition is not merely an investment but is part of long term deal - SC (See 'Legal Desk' in 'Corplaws.com')Competition Act - Penalty for not furnishing information u/s 43A is imposable where information is not disclosed with mala fide intention: SC (See 'Legal Desk' in 'Corplaws.com')I-T - Non-obstante provisions of Ss 153A & 153C do not override mandatory provisions of Sections 142(2) & (143(2): HCI-T - Profit yielded by power companies should not be refused for deductions u/s 80IB, just because power generated by company is captively consumed: ITATI-T - Appeal filed before Aaykar Seva Kendra and later transferred to CIT(A) would not be barred by limitation: HCST - Appellant is entitled to CENVAT credit on input services used for construction of immovable property which is ultimately rented out: CESTATCX - Disallowance of CENVAT credit availed on services in proportion to value of clearance of inputs as such does not have backing of law : CESTATCBDT warns of action as plaints of misconduct pour inGovt plans to accelerate growth of districts by 3 per centPM addresses Indian Community in StockholmLaw Commission favours application of RTI Act provisions to BCCIRefund of GST on account of inverted duty structure - formula in rule 89 of CGST Rules corrected to also incorporate reference to turnover and tax payable on account of servicesCGST Rule 89 amended, rule 97 substituted1.3 crore e-Way Bills generated till yesterday; Six more States going for intra-state optionNorth Block says printing of Rs 500 currency notes to be enhanced by five timesIllegal constructions in Kasauli come under SC radar; Demolition orderedST - Standard Chartered Bank undertook collection of export proceeds through their office in UK who retained a part of amount towards collection charges No ST liability on appellant under reverse charge: CESTATApplicability of GST on high sea saleElectoral bonds have built-in security features: GovtAdvance Ruling - The New Goose ( See 'JEST GST on GST Home Page')

Constituent Assembly Of India -Volume IX

Dated: September 05, 1949

The Constituent Assembly of India met in the Constitution Hall, New Delhi, at Nine of the Clock Mr. President (The Honourable Dr. Rajendra Prasad) in the Chair.

Mr. President: We will take up the Fifth Schedule.

The Honourable Dr. B. R Ambedkar (Bombay: General): Sir, I move:That for the Fifth Schedule, the following Schedule be substituted.

"FIFTH SCHEDULE

*[Articles 215-A(a) and 215-B(1)]

PROVISIONS AS TO THE ADMINISTRATION AND CONTROL OF SCHEDULED AREAS AND SCHEDULED TRIBES

Part I

GENERAL

1. lnterpretation-In this Schedule, unless the context otherwise requires, the expression "State means a State for the time being specified in Part I or Part III of the First Schedule.

2. Executive power of a State in scheduled areas.-

Subject to the provisions of this Schedule, the executive power of a State extends to the scheduled areas therein.

3. Report by the Governor or Ruler to the Government of India regarding the administration of the scheduled areas The Governor or Ruler of each State having scheduled areas therein shall annually, or whenever so required by the Government of India, make a report to that Government regarding the administration of the scheduled areas in that-State and the executive power of the Union, shall extend to the giving of directions to the State as to the administration of the said areas.

Part II

ADMINISTRATION AND CONTROL OF SCHEDULED AREAS AND SCHEDULED TRIBES

4. Tri