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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
Untitled Document

THE CONSTITUTION (FIFTY-THIRD AMENDMENT) ACT, 1986

Statement of Objects and Reasons appended to the Constitution (Fifty-third Amendment) Bill, 1986 (Bill No. 88 of 1986) which was enacted as THE CONSTITUTION (Fifty-third Amendment) Act, 1986

STATEMENT OF OBJECTS AND REASONS

2. Paragraph 4.3 of the Memorandum provides as follows:-

Acts of Parliament shall not apply to the new State of Mizoram unless so decided by the Mizoram Legislature with regard to-

(i) religious or social practices of Mizos;

(ii) Mizo customary law and procedure;

(iii) administration of civil and criminal justice involving decisions according to Mizo Customary law;

(iv) ownership and transfer of land.

The above provision will not, however, apply in the case of Central Acts which are in force in the Union territory of Mizoram immediately before the date on which THE CONSTITUTION (Amendment) Act comes into force.

3. The Memorandum also provides that the Legislative Assembly of the proposed new State of Mizoram will consist of not less than forty members.

4. As the matters specified in paragraphs 2 and 3 are peculiar to the proposed new State of Mizoram, provisions with respect thereto have to be made in the Constitution itself. This Bill accordingly seeks to amend the Constitution to provide for the aforesaid matters. A separate Bill for the establishment of the new State relatable to article 2 is also being introduced.

(Buta Singh)

Dated: August 01, 1986

THE CONSTITUTION (FIFTY-THIRD AMENDMENT) ACT, 1986

Dated: August 14, 1986

An Act further to amend the Constitution of India.

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

1. Short title and commencement:-

(1) This Act may be called the Constitution (Fifty-third Amendment) Act, 1986.

(2) It shall come into force on such date_672 as the Central Government may, by notification in the Official Gazette, appoint.

2. Insertion of new article 371G:-

After article 371F of the Constitution, the following article shall be inserted, namely:-

"371G. Special provision with respect to the State of Mizoram:-Notwithstanding anything in this Constitution,-

(a) no Act of Parliament in respect of-

(i) religious or social practices of the Mizos,

(ii) Mizo customary law and procedure,

(iii) administration of civil and criminal justice involving decisions according to Mizo customary law,

(iv) ownership and transfer of land, shall apply to the State of Mizoram unless the Legislative Assembly of the State of Mizoram by a resolution so decides:

Provided that nothing in this clause shall apply to any Central Act in force in the Union territory of Mizoram immediately before the commencement of THE CONSTITUTION (Fifty-third Amendment) Act, 1986;

(b) the Legislative Assembly of the State of Mizoram shall consist of not less than forty members.".