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 '')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 '')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 '')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


Statement of Objects and Reasons appended to the Constitution (Fifty-sixth Amendment) Bill, 1987 which was enacted as THE CONSTITUTION (Fifty-eighth Amendment) Act, 1987


The Constitution of India was adopted by the Constituent Assembly in English. A Hindi translation of the Constitution, signed by the members of the Constituent Assembly, was also published in 1950 under the authority of the President of the Constituent Assembly in accordance with a resolution adopted by that Assembly.

2. There has been a general demand for the publication of an authoritative text of the Constitution in Hindi incorporating therein all the subsequent amendments. It is also imperative to have an authoritative text of the Constitution for facilitating its use in the legal process. Any Hindi version of the Constitution should not only conform to the Hindi translation published by the Constituent Assembly, but should also be in conformity with the language, style and terminology adopted in the authoritative texts of Central Acts in Hindi. It is, therefore, proposed to amend the Constitution so as to empower the President of India to publish under his authority the translation of the Constitution in Hindi signed by the members of the Constituent Assembly with such modifications as may be necessary to bring it in conformity with the language, style and terminology adopted in the authoritative texts of Central Acts in the Hindi language. The President would also be authorised to publish the translation in Hindi of every amendment of the Constitution made in English.

3. The Bill seeks to achieve the aforesaid objects.

(Buta Singh)

Dated: February 17, 1987


Dated: December 09, 1987

An Act further to amend the Constitution of India.

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

1. Short title:-This Act may be called the Constitution (Fifty-eighth Amendment) Act, 1987.

2. Amendment of the heading of Part XXII:-In Part XXII of the Constitution, in the heading, after the word, "COMMENCEMENT", the words ", AUTHORITATIVE TEXT IN HINDI" shall be inserted.

3. Insertion of new article 394A:-After article 394 of the Constitution, the following article shall be inserted, namely:-

"394A. Authoritative text in the Hindi language:- (1) The President shall cause to be published under his authority,-

(a) the translation of this Constitution in the Hindi language, signed by the members of the Constituent Assembly, with such modifications as may be necessary to bring it in conformity with the language, style and terminology adopted in the authoritative texts of Central Acts in the Hindi language, and incorporating therein all the amendments of this Constitution made before such publication; and

(b) the translation in the Hindi language of every amendment of this Constitution made in the English language.

(2) The translation of this Constitution and of every amendment thereof published under clause (1) shall be construed to have the same meaning as the original thereof and if any difficulty arises in so construing any part of such translation, the President shall cause the same to be revised suitably.

(3) The translation of this Constitution and of every amendment thereof published under this article shall be deemed to be, for all purposes, the authoritative text thereof in the Hindi language.".