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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
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Statement of Objects and Reasons appended to the Constitution (Eighty Eighth Amendment) Bill 1999 which was enacted as the  Constitution (Eighty Second Amendment) Act 2000

The Scheduled Castes and the Scheduled Tribes had been enjoying the facility of relaxation of qualifying marks and standards of evaluation in matters of reservation in promotion. The Supreme Court in its judgment dated 1-10-1996 in the case of S. Vinod Kumar Vs. Union India held that such relaxations in matters of reservation in promotion were not permissible under article 16(4) of the Constitution in view of the command contained in article 335 of the Constitution. The Apex Court also held that the law on the subject of relaxations of qualifying marks and standards of evaluation in matters of reservation in promotion is one laid down by the nine-judge Constitution Bench of the Supreme Court in the case of Indira Sawhney and others Vs. Union of India and others. Para 831 of Indira Sawhney judgment also held such relaxations as being not permissible under article 16(4) in view of the command contained in article 335 of the Constitution. In order to implement the judgments of the Supreme Court, such relaxations had to be withdrawn with effect from 22.07.1997.

2.   In view of the adverse effect of the order dated 22.07.1997 on the interests of Scheduled Castes and Scheduled Tribes, representations had been received by the Government from several quarters including the Members of Parliament. Considering the various representations, the Government has reviewed the position and decided to move for constitutional amendment with a view to restore the relaxations which were withdrawn vide instructions issued by the Department of Personnel and Training on 22.07.1997.

(Vasundhara Raje)

Dated: December 22, 1999


Dated: September 08, 2000

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Fifty-first year of the Republic of India as follows :—

1. Short title: This Act may be called the Constitution (Eighty-second Amendment) Act, 2000

2. Amendment of article 335: In Article 335 of the Constitution, the following proviso shall be inserted at the end, namely:—

"Provided that nothing in this article shall prevent in making of any provision in favour of the members of the Scheduled Castes and the Scheduled Tribes for relaxation in qualifying marks in any examination or lowering the standards of evaluation, for reservation in matters of promotion to any class or classes of services or posts in connection with the affairs of the Union or of a State".