News Update

India takes part in 'Institutionalization of SMART Government for Improving Service Delivery' in LondonGadkari faints during campaign; Heat takes toll on his health'Sunflowers were the first ones to know' - film by FTII student selected at CannesSARFAESI Act - Award of interest on auction money at rate applicable to fixed deposits is not a correct view and rate of interest deserves to be enhanced: SC (See 'TIOLCorplaws')ST - Chit Funds - Tax was not paid under mistake of law but upon demand by tax authorities - Refund not having been filed within time was rightly rejected: HCSC asks EC to submit more info on reliability of EVMsGST - Without considering reply on merits, proper officer has held that reply is unsatisfactory and, therefore, he is left with no alternative but to create demand - Order set aside: HCGST - Cancellation of registration retrospectively - Show Cause Notice and the impugned order are bereft of any details, accordingly the same cannot be sustained: HCGST - Registration could not have been cancelled retrospectively for the period for which returns were filed and taxpayer was compliant: HCGST - Notfn 11/2017-CTR amended by 03/2022 - Work contracts executed before 18 July 2022 - Petitioners should file refund claims before respondent agitating grievance and same be examined and orders passed within 4 months: HCItaly imposes USD 10 mn fine on Amazon for unfair business practicesGST - Entire tax liability has been realised by appropriating the amount from the petitioner's bank account, therefore, Revenue interest stands fully secured - Since tax proposal was confirmed without participation of petitioner, order set aside and matter remanded: HCCaste Census is my mission, says RahulRight to Sleep - A Legal lullabyUS warns Pak of punitive sanctions against trade deal with IranI-T- Income surrendered before approaching Settlement Commission not covered u/s 115BBE, where this provision did not exist during relevant AYs: HCChinese companies decry anti-subsidy probe by EUI-T- Entire interest expenditure is allowable as deduction if loan funds is not diverted for non-income earning activities/personal purposes : ITATUK to send military aid package worth USD 619 mn to UkraineUS regulator bans non-compete agreements by employeesAir India, Nippon Airways join hands for travel between India and JapanSC grills Baba Ramdev & Balkrishna in misleading ad case
Untitled Document

THE CONSTITUTION (FORTY-FIFTH AMENDMENT)

Statement of Objects and Reasons appended to the Constitution (Forty-fifth Amendment) Bill, 1980 (Bill No. 1 of 1980) which was enacted as THE CONSTITUTION (Forty-fifth Amendment) Act, 1980

STATEMENT OF OBJECTS AND REASONS

Article 334 of the Constitution lays down that the provisions of the Constitution relating to the reservation of seats for the Scheduled Castes and the Scheduled Tribes and the representation of the Anglo-Indian community by nomination in the Lok Sabha and in the Legislative Assemblies of the States shall cease to have effect on the expiration of a period of thirty years from the commencement of the Constitution. Although the Scheduled Castes and the Scheduled Tribes have made considerable progress in the last thirty years, the reasons which weighed with the Constituent Assembly in making provisions with regard to the aforesaid reservation of seats and nomination of members, have not ceased to exist. It is, therefore, proposed to continue the reservation for the Scheduled Castes and the Scheduled Tribes and the representation of Anglo-Indians by nomination for a further period of ten years.

2. The Bill seeks to achieve the above object.

(Zail Singh)

Dated: January 16, 1980

THE CONSTITUTION (FORTY-FIFTH AMENDMENT) ACT, 1980

Dated: April 14, 1980

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Thirtieth Year of the Republic of India as follows:-

1. Short title and commencement:-

(1) This Act may be called the Constitution (Forty-fifth Amendment) Act, 1980.

(2) It shall be deemed to have come into force on the 25th day of January, 1980.

2. Amendment of article 334:-

In article 334 of the Constitution for the words "thirty years"; the words "forty years" shall be substituted.

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.


Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.