News Update

DRI nabs Dubai-bound pax with FC worth Rs 1.93 croresCX - Too late for Revenue to complain that there is non-compliance by Settlement Commission with mandatory provisions of law: High CourtI-T - Tax Recovery Officer cannot summarily assume powers under Indian Contract Act, 1872, to suo motu declare a transaction of sale to be void & without approaching civil court: HCI-T - Expenses incurred for purely business purposes not being incurred on employees, would not attract Fringe Benefit Tax: HCCX - General practice amongst masses to not consider trading as an 'exempted service' till amendment was made in CCR - assessee had no malafide intention to avail undue benefit: CESTATCJI impeachment - Opposition Parties finally do it; hands over Notice to Vice PresidentBRICS discusses constitution of Working Group on illicit financial flowsCBDT shifts DGHRD office to Jawaharlal Nehru StadiumCBIC clarifies that remnant fuels (HSD/LDO) (after ship breaking) are classifiable under Chapter 27 and free from import policy restrictionsI-T - Mere projection of profit statement found in loose sheets from taxpayer's premises, is no basis for levying penalty in his hands: ITATGoM on Transport recommends uniform road tax structureCX - Assessee taking credit on rejected goods, recyling same and paying duty on clearance alleging that credit has been availed irregularly is unsubstantiated no question of double duty : CESTATGovt seeks feedback to Draft Coastal Regulation ZoneI-T - Payments made to founder or relative of trust, if credited to trust's account immediately without taking any undue benefit from it, will not upset exemption benefit u/s 11: ITATFC to individually assess needs of each State: NK SinghCX Mere reiteration of order of penalty imposed by original authority, who had jurisdiction, by first appellate authority, who lacked jurisdiction, does not cause grievance to appellant at that stage: CESTATGoM on Transport recommends uniform road tax and national permits for buses and taxisJustice Loya death case - SC dismisses pleasChennai Customs nabs pax coming from Dubai with gold worth Rs 2.5 Cr + also seizes 7.5 kg of seahorses during vehicle checkGovt to give new award to certain ranks of Civil servantsVAT - Reimbursement received by dealer for supply of spare parts to its customers under warranty period, are not liable to VAT under Maharashtra VAT Act: HCIT - Where Revenue detects massive tax evasion through bogus bills, it cannot wash hands of it through mere additions: ITATIT - 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!
Untitled Document

THE CONSTITUTION (FIFTY-FIRST AMENDMENT) ACT, 1984

Statement of Objects and Reasons appended to the Constitution (Fifty-third Amendment) Bill, 1984 (Bill No. 81 of 1984) which was enacted as THE CONSTITUTION (Fifty-first Amendment) Act, 1984

STATEMENT OF OBJECTS AND REASONS

The Meghalaya Legislative Assembly passed a resolution on 31st March, 1980 urging the Government of India to provide for reservation of seats for Scheduled Tribes in the State Legislative Assembly and also in the House of the People on the pattern obtaining in other States in the country. The State Government, therefore, recommended amendment of articles 330 and 332 of the Constitution. The Governments of Nagaland, Arunachal Pradesh and Mizoram have also supported the amendment in respect of their respective areas. It is, therefore, proposed to amend article 330 of the Constitution to provide for reservation of seats in the Lok Sabha for Scheduled Tribes in Meghalaya, Nagaland, Arunachal Pradesh and Mizoram and article 332 to provide for similar reservation in the Legislative Assemblies of Nagaland and Meghalaya. The amendments have been proposed to meet the aspirations of the local tribal population.

2. This Bill seeks to achieve the above object.

(P V Narasimha Rao)

Dated: August 22, 1984

THE CONSTITUTION (FIFTY-FIRST AMENDMENT) ACT, 1984

Dated: April 29, 1985

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 (Fifty-first Amendment) Act, 1984.

(2) It shall come into force on such date_670 as the Central Government may, by notification in the Official Gazette, appoint.

2. Amendment of article 330:-

(1) In article 330 of the Constitution, in clause (1), for sub-clause (b), the following sub-clause shall be substituted, namely:-

"(b) the Scheduled Tribes except the Scheduled Tribes in the autonomous districts of Assam; and".

(2) The amendment made to article 330 of the Constitution by sub-section (1) shall not affect any representation in the House of the People until the dissolution of the House of the People existing at the commencement of this Act.

3. Amendment of article 332:-

(1) In article 332 of the Constitution, in clause (1), for the words "except the Scheduled Tribes in the tribal areas of Assam, in Nagaland and in Meghalaya", the words "except the Scheduled Tribes in the autonomous districts of Assam" shall be substituted.

(2) The amendment made to article 332 of the Constitution by sub-section (1) shall not affect any representation in the Legislative Assembly of the State of Nagaland or the Legislative Assembly of the State of Meghalaya until the dissolution of the Legislative Assembly of the State of Nagaland or the Legislative Assembly of the State of Meghalaya existing at the commencement of this Act.