News Update

Govt appoints New Directors for 6 IITsGST - Assessing officer took into account the evidence placed on record and drew conclusions - Bench is, therefore, of the view that petitioner should present a statutory appeal: HCNexus between Election Manifesto and Budget 2024 in July!GST - Tax liability was imposed because petitioner replied without annexing documents - It is just and appropriate that an opportunity be provided to contest tax demand on merits, albeit by putting petitioner on terms: HCGST - To effectively contest the demand and provide an opportunity to petitioner to place all relevant documents, matter remanded but by protecting revenue interest: HCGST - Petitioner has failed to avail opportunities granted repeatedly - Court cannot entertain request for remand as there has been no procedural impropriety and infraction of any provision by assessing authority: HCGST - Classification - Matter which had stood examined by Principal Commissioner is being treated differently by Additional Commissioner - Prima facie , approach appears to be perverse: HCI-T- Denial of deduction u/s 80IC can create perception of genuine hardship, where claimant paid tax in excess of what was due; order denying deduction merits re-consideration: HCIsrael launches missile attack on IranEC holds Video-Conference with over 250 Observers of Phase 2 pollsGermany disfavours Brazil’s proposal to tax super-richI-T- If material found during search are not incriminating in nature AO can not made any addition u/s 153A in respect of unabated assessment: ITATGovt appoints Dinesh Tripathi as New Navy ChiefAFMS, IIT Kanpur to develop tech to address health problems of soldiersFBI sirens against Chinese hackers eyeing US infrastructureKenya’s top military commanders perish in copter crashCBIC notifies Customs exchange rates w.e.f. April 19, 2024Meta shares ‘Most Intelligent’ AI assistant built on Llama modelDengue cases soaring in US - Close to ‘Emergency situation’: UN Agency
Untitled Document

THE CONSTITUTION (SIXTY-FOURTH AMENDMENT) ACT, 1990

Statement of Objects and Reasons appended to the Constitution (Sixty-fifth Amendment) Bill, 1990 which was enacted as THE CONSTITUTION (Sixty-fourth Amendment) Act, 1990

STATEMENT OF OBJECTS AND REASONS

Under clause (4) of article 356 of the Constitution, no Proclamation issued under that article and approved by both the Houses of Parliament shall remain in force for more than three years. However, under clause (5) of the said article a resolution approving the continuance in force of a Proclamation issued under clause (1) of that article beyond a period of one year cannot be passed by either House of Parliament unless the two conditions relating to a Proclamation of Emergency being in operation in the whole or any part of the State and the certificate by the Election Commission that the continuation of the Proclamation issued under clause (1) is necessary on account of difficulties in holding general elections to the Legislative Assembly of the State as specified in that clause are met. The three year period in the case of Proclamation issued on 11th May, 1987 with respect to the State of Punjab would be over on 10th May, 1990 and the said two conditions are also not fulfilled. The prevailing circumstances in the State do not hold out good prospects for free and peaceful elections to the State Legislative Assembly. The representatives of various political parties who attended the All-Party Meeting convened by the Governor of Punjab at Chandigarh recently were also of the view that congenial conditions should be created first before holding the elections to the State Legislative Assembly. Clauses (4) and (5) of article 356 of the Constitution are, therefore, proposed to be amended so as to facilitate the extension of the said Proclamation up to a total period of three years and six months in relation to the State of Punjab.

2.The Bill seeks to achieve the above objects.

(Mufti Mohammed Sayeed)

Dated: April 02, 1990

THE CONSTITUTION (SIXTY-FOURTH AMENDMENT) ACT, 1990

Dated: April 16, 1990

An Act further to amend the Constitution of India.

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

1. Short title:-This Act may be called the Constitution (Sixty-fourth Amendment) Act, 1990.

2. Amendment of article 356:-In article 356 of the Constitution,-

(a) in clause (4), after the second proviso, the following proviso shall be inserted, namely:-

`Provided also that in the case of the Proclamation issued under clause (1) on the 11th day of May, 1987 with respect to the State of Punjab, the reference in the first proviso to this clause to "three years" shall be construed as a reference to "three years and six months".';

(b) in clause (5), the following proviso shall be inserted at the end, namely:-

"Provided that nothing in this clause shall apply to the Proclamation issued under clause (1) on the 11th day of May, 1987 with respect to the State of Punjab.".

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.




Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.