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Delhi DRI seizes 41 kg foreign-marked gold + Rs 48 lakh cash + + 213 kg silver worth Rs 13 CroreISRO reschedules launch of GSAT-11MSME Ministry to set up Digital Trade DeskKolkata DRI seizes 14.4 lakh foreign cigarettes from container misdeclared as Facial TissueCentral Staffing Scheme - Govt notifies Rs 9000 hike in deputation allowance'Innovate in India' gets USD 125 millionI-T - Payment made to acquire trade mark which facilitates entry into a particular market is revenue expenditure: HCI-T - Interest income earned from deposit of share application money statutorily required to be kept in separate account is incidental in nature and assessee is entitled to set it off against expenses relating to public issue: SCCabinet approves MSP for Raw Jute for 2018-19 seasonI-T - While making invocation of Sec 147 conditional, Legislature does not intend to allow Revenue to adopt liberal interpretation of expression 'reason to believe': SCCabinet okays MoU with BRICS medicine regulatory agenciesJodhpur Court convicts Asaram in Rape CaseCabinet okays declaration of Schedules Areas in Rajasthan under Fifth ScheduleConstruction of GST on Residential Flats (See ' JEST GST on GST Home Page')I-T - Infra companies having exposure to substantial risk connected with construction projects, are eligible for Section 80-IA benefits: ITATWhen Domestic Tax Laws Reach Beyond Customs FrontiersCX - Present appeal has been filed in routine manner without application of mind as it ignores fact that Writ Petition by Revenue had already been rejected by High Court much before filing of appeal: CESTATHyderabad DRI seizes about 1400 kg ganja in VijayawadaRejection of impeachment motion - Congress move to seek judicial review is another blunder, says FMCBEC clarifies on concessional import by EoU & STPAhmedabad CESTAT Bar Association decides to boycott Division Bench hearing for non-judicial approach till FridayNGT serves notice to UP civic agencies for waste burning in KaushambiFinance Act - CBDT seeks public inputs on STT & LTCG related amendmentsFinance Commission visits Assam to accelerate developmentWorld Bank loans USD 210 mn for rural road connectivity in MPSBI to issue second tranche of Electoral bonds from May 1J&K Cabinet passes ordinance approving death penalty for child rapists below 12 yrsCX Tribunal is not expected to endorse legal findings by the Adjudicating Authority and that of first Appellate Authority but expected to apply its independent mind: High CourtI-T -When there is a clear connect between expenditure incurred and transfer of property, such expenses are allowable deduction u/s 48(i) for purpose of LTCG tax: HCGST - Outlet situated at T-3, IGI Airport is not outside India but within territory of India - applicant is not taking goods out of India, hence supply cannot be called 'export' or 'zero rated supply' : AAROcean freight: Fears of double taxation are misplacedI-T - Decision of CIT(A) based on evidences produced by assessee, which was also available with AO , cannot be challenged further: ITATST - SCN issued is without any foundation and, therefore, adjudication order confirming the demand on such cryptic SCN, cannot be sustained : CESTATCX - Once amount of CENVAT credit allegedly irregularly availed is admittedly reversed, interest is chargeable as piggyback - rule 6(3A)(e) would otherwise become redundant: CESTATVAT - Commercial Department need not burden registered dealers for furnishing bank guarantee, if their interest is already safeguarded: HCIndia exploring signing of MoU with South Korea for Road Information System
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Statement of Objects and Reasons appended to the Constitution (Forty-eighth Amendment) Bill, 1983 which was enacted as the Constitution (Forty-seventh Amendment) Act, 1984


Article 31B of the Constitution confers on the enactments included in the Ninth Schedule to the Constitution immunity from any possible attack that they are violative of any of the fundamental rights. The immunity does not extend to any amendment made to such Acts after their inclusion in the Ninth Schedule.

2. Recourse was had in the past to the Ninth Schedule whenever it was found that progressive legislation conceived in the interest of the public was imperilled by litigation. Several State enactments relating to land reforms and ceiling on agricultural land holdings have already been included in the Ninth Schedule. The Sixth Five Year Plan (1980-85) contains an assurance that "necessary action would be taken to bring before Parliament land reform Acts not yet included in the Ninth Schedule to the Constitution for immediate inclusion in the said Schedule" and that the same "would be done in the case of future Acts without delay so that these laws are protected from challenge in courts". The State Governments of Assam, Bihar, Haryana, Tamil Nadu, Uttar Pradesh and West Bengal and the Administration of the Union territory of Goa, Daman and Diu have suggested the inclusion of some of their Acts relating to land reforms in the Ninth Schedule. Some of the Acts suggested for inclusion are by way of amendments to Acts already included in the Ninth Schedule. The various Acts which have been suggested for inclusion have been examined and it is proposed to include in the Ninth Schedule such of these Acts as have either been challenged or are likely to be challenged and thereby ensure that the implementation of these Acts is not adversely affected by litigation.

3. The Bill seeks to achieve the above object.

(Harinatha Misra)

Dated: July 31, 1983


Dated: August 26, 1984

An Act further to amend the Constitution of India.

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

1. Short title:-This Act may be called the Constitution (Forty-seventh Amendment) Act, 1984.

2. Amendment of the Ninth Schedule:-In the Ninth Schedule to the Constitution, after entry 188 and before the Explanation, the following entries shall be inserted, namely:-

"189. The Assam (Temporarily Settled Areas) Tenancy Act, 1971 (Assam Act XXIII of 1971).

190. The Assam (Temporarily Settled Areas) Tenancy (Amendment) Act, 1974 (Assam Act XVIII of 1974).

191. The Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) (Amendment) (Amending) Act, 1974 (Bihar Act 13 of 1975).

192. The Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) (Amendment) Act, 1976 (Bihar Act 22 of 1976).

193. The Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) (Amendment) Act, 1978 (Bihar Act VII of 1978).

194. The Land Acquisition (Bihar Amendment) Act, 1979 (Bihar Act 2 of 1980).

195. The Haryana Ceiling on Land Holdings (Amendment) Act, 1977 (Haryana Act 14 of 1977).

196. The Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Amendment Act, 1978 (Tamil Nadu Act 25 of 1978).

197. The Tamil Nadu Land Reforms (Fixation of Act Ceiling on Land) Amendment Act, 1979 (Tamil Nadu 11 of 1979).

198. The Uttar Pradesh Zamindari Abolition Laws (Amendment) Act, 1978 (Uttar Pradesh Act 15 of 1978).

199. The West Bengal Restoration of Alienated Land (Amendment) Act, 1978 (West Bengal Act XXIV of 1978).

200. The West Bengal Restoration of Alienated Land (Amendment) Act, 1980 (West Bengal Act LVI of 1980).

201. The Goa, Daman and Diu Agricultural Tenancy Act, 1964 (Goa, Daman and Diu Act 7 of 1964).

202. The Goa, Daman and Diu Agricultural Tenancy (Fifth Amendment) Act, 1976 (Goa, Daman and Diu Act 17 of 1976).".