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')
Untitled Document

THE CONSTITUTION (FORTY-NINTH AMENDMENT)

Statement of Objects and Reasons appended to the Constitution (Fifty-first Amendment) Bill, 1984 which was enacted as THE CONSTITUTION (Forty-ninth Amendment) Act, 1984

STATEMENT OF OBJECTS AND REASONS

The Tripura Legislative Assembly passed a resolution on the 19th March, 1982 and again on the 11th February, 1983, urging the Government of India to apply the provisions of the Sixth Schedule to the Constitution to the tribal areas of the State of Triupura. The State Government of Tripura, therefore, recommended amendment of the Constitution for the purpose. Though under the Triupura Tribal Areas Autonomous District Council Act, 1979, an autonomous District Council has been functioning in the State, it was considered necessary to give it Constitutional sanctity with a view to meet the aspirations of the tribal population. The Council is expected to ensure rapid development of tribal areas and self-governance by the tribals.

2. The Bill seeks to achieve the above objects.

(P V Narasimha Rao)

Dated: August 14, 1984

THE CONSTITUTION (FORTY-NINTH AMENDMENT) ACT, 1984

Dated: September 11, 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 and commencement:-

(1) This Act may be called the Constitution (Forty-ninth Amendment) Act, 1984.

(2) It shall come into force on such date_669 as the Central Government may, by notification in the Official Gazette, appoint.

2. Amendment of article 244:-

In article 244 of the Constitution, in clauses (1) and (2), for the words "and Meghalaya", the words ",Meghalaya and Tripura" shall be substituted.

3. Amendment of the Fifth Schedule:-

In the Fifth Schedule to the Constitution, in paragraph 1, for the words "and Meghalaya", the words ",Meghalaya and Tripura" shall be substituted.

4. Amendment of the Sixth Schedule:-

In the Sixth Schedule to the Constitution,-

(a) in the heading, for the words "and Meghalaya", the words ", Meghalaya and Tripura" shall be substituted;

(b) in sub-paragraph (1) of paragraph I, for the words and figures "Parts I and II", the words, figures and letter "Parts I,II and IIA" shall be substituted;

(c) after paragraph 12A, the following paragraph shall be inserted, namely:-

"12AA. Application of Acts of Parliament and of the Legislature of the State of Tripura to the autonomous district and autonomous regions in the State of Tripura:-Notwithstanding anything in this Constitution,-

(a) if any provision of a law made by the District or a Regional Council in the State of Tripura with respect to any matter specified in sub-paragraph (1) of paragraph 3 of this Schedule or if any provision of any regulation made by the District Council or a Regional Council in that State under paragraph 8 or paragraph 10 of this Schedule, is repugnant to any provision of a law made by the Legislature of the State of Tripura with respect to the matter, then, the law or regulation made by the District Council or, as the case may be, the Regional Council whether made before or after the law made by the Legislature of the State of Tripura, shall, to the extent of repugnancy, be void and the law made by the Legislature of the State of Tripura shall prevail;

(b) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to the autonomous district or an autonomous region in the State of Tripura, or shall apply to such district or region or any part thereof subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.";

(d) in paragraph 17, after the words "or Meghalaya", at both the places where they occur, the words "or Tripura" shall be inserted;

(e) in paragraph 20,-

(i) in sub-paragraph (1),-

(A) after the words and figures "in Parts I, II", the figures and letter ", IIA" shall be inserted;

(B) after the words "the State of Meghalaya", the words ", the State of Tripura" shall be inserted;

(ii) in sub-paragraph (2), for the words "Any reference in the table below", the words and figures "Any reference in Part I, Part II or Part III of the table below" shall be substituted;

(iii) after sub-paragraph (2), the following sub-paragraph shall be inserted, namely:-

`(3) The reference in Part IIA in the table below to the "Tripura Tribal Areas District" shall be construed as a reference to the territory comprising the tribal areas specified in the First Schedule to the Tripura Tribal Areas Autonomous District Council Act, 1979.';

(f) in the Table, after Part II and the entries relating thereto, the following Part shall be inserted, namely:-

"PART IIA
Tripura Tribal Areas District
.".