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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 (SIXTY-FIRST AMENDMENT) ACT, 1988

Statement of Objects and Reasons appended to the Constitution (Sixty-second Amendment) Bill, 1988 (Bill No. 129 of 1988) which was enacted as THE CONSTITUTION (Sixty-first Amendment) Act, 1988

STATEMENT OF OBJECTS AND REASONS

Article 326 of the Constitution provides that the elections to the House of the People and to the Legislative Assembly of every State shall be on the basis of adult suffrage, that is to say, a person should not be less than 21 years of age. It has been found that many of the countries have specified 18 years as the voting age. In our country some of the State Governments have adopted 18 years of age for elections to the local authorities. The present-day youth are literate and enlightened and the lowering of the voting age would provide to the unrepresented youth of the country an opportunity to give vent to their feelings and help them become a part of the political process. The present-day youth are very much politically conscious. It is, therefore, proposed to reduce the voting age from 21 years to 18 years.

2. The Bill seeks to achieve the above object.

(B Shankaranand)

Dated: December 09, 1988

THE CONSTITUTION (SIXTY-FIRST AMENDMENT) ACT, 1988

Dated: March 28, 1989

An Act further to amend the Constitution of India.

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

1. Short title:- This Act may be called the Constitution (Sixty-first Amendment) Act, 1988.

2. Amendment of article 326:-In article 326 of the Constitution, for the words "twenty-one years", the words "eighteen years" shall be substituted.