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Aadhaar & GST glitches should trigger IT Infrastructure Protection ReviewJaitley launches National CSR Data Portal & Corporate Data PortalGovt appoints Amardeep Singh Bhatia as Director of Serious Fraud Office till March, 2020Turmoil in AAP - Election Commission favours disqualification of 20 MLAs for holding office of profitMauritius continues to be key source of FDI in India; followed by USA & UK: RBII-T - Discretionary waiver of interest charged u/s 234A to 234C by Settlement Commission, will not negate corresponding right for refund of interest to assessee: SCIntl Customs Day: 20 persons, including 17 officers, to get WCO Certificate of MeritGST - Coffee beans processing units in trouble; seek exemptionGST Council also approves several amendments in CGST RulesGST Council grants mega relief to healthcare services & clarifies rates for many ServicesCX - Claim of assessee that as soon as they paid tax, same became credit in their account is misplaced - Law as it existed at time of taking credit would be applicable: CESTATI-T - Finance cost incurred on overdraft obtained from bank, which is advanced to sister concern for no business purpose, is not allowable business loss: ITATCX - If insurance cover in respect of which credit has been claimed is exclusively in respect of injuries or damages to factory employee, then credit would be admissible: CESTATSteering clear of Anti - Profiteering chargesIssues affecting Credit Card Industry Budget 2018 should provide solutionsGovt amends Passport Rules to substitute certain documents to be attached under Tatkal & non-Tatkal schemesGST Council extends last date for migrated taxpayers to surrender registration upto March 31, 2018 + reduces penalty for late filing of GSTRs + decides to amend e-Way Bill rulesGST Council reduces tax rate from 28% to 18% on used motor vehicles + from 18% to 12% on sugar boiled confectionary, drinking water packed in 20 litre bottles, bio-diesel and bio-pesticides + from 18% to 5% on components required for satellite launch + LPG supplied for domestic consumption + from 12% to 5% on velvet fabric + from 3% to 0.25% on diamonds & precious stonesGST Council decides to exempt RTI-related services + reduces rate on construction of metro projects to 12% + 5% without ITC on housekeeping service through ECO + 5% rate on tailoring service + 18% rate now on entry ticket to water parks or theme parksGST Council shifts focus on anti-evasion measures; Tax rates reduced on 29 goods & 53 ServicesGST Council decides to divide Rs 35000 Crore IGST collections between Centre & States, provisionally17 lakh Composition taxpayers paid only about Rs 307 Crore; Council expresses disappointmentLegislative changes - Council receives demand to introduce Sec 9(4) only for Composition taxpayers
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Statement of Objects and Reasons appended to the Constitution (Sixty-third Amendment) Bill, 1989 which was enacted as THE CONSTITUTION (Sixty-third Amendment) Act, 1990


The Constitution (Fifty-ninth Amendment) Act, 1988 was passed in March, 1988, making certain changes in regard to making a Proclamation of Emergency in Punjab and to the duration of President's rule in that State.

2. On reconsideration, the Government is of the view that there is no need for the special powers in regard to the Proclamation of Emergency in Punjab as envisaged in the amendment. It is also considered that the amendment to article 356 made by the said Act is no longer needed. It is, therefore, considered that the amendments made by the aforesaid Act should be repealed.

3. As regards President's Proclamation issued on 11-5-1987 under clause (1) of article 356 of the Constitution, this has been approved by both the Houses of Parliament in October, 1989.

4. The Bill seeks to achieve the above objects.

(Mufti Mohammed Sayeed)

Dated: December 28, 1989


Dated: January 06, 1990

An Act further to amend the Constitution of India.

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

1. Short title and commencement:-

(1) This Act may be called the Constitution (Sixty-third Amendment) Act, 1989.

(2) It shall come into force with immediate effect.

2. Amendment of article 356:-In article 356 of the Constitution, in clause (5), the proviso shall be omitted.

3. Omission of article 359A:- Article 359A of the Constitution shall be omitted.