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In April, 2008, the EC submitted a report, titled "A Model and Road map for Goods and Services Tax (GST) in India" containing broad recommendations about the structure and design of GST. In response to the report, the Department of Revenue made some suggestions to be incorporated in the design and structure of proposed GST bill.
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Part XXII is a compilation of laws pertaining to the constitution of India as a country and the union of states that it is made of. This part of the constitution contains Articles on short title, date of commencement, Authoritative text in Hindi and Repeals. [1]
An important restriction on this power is Article 265 of the Constitution which states that "No tax shall be levied or collected except by the authority of law." [ 44 ] Therefore, each tax levied or collected has to be backed by an accompanying law, passed either by the Parliament or the State Legislature .
The following other wikis use this file: Usage on en.wikisource.org Index:Constitution of India (9 Sep 2020).pdf; Page:Constitution of India (9 Sep 2020).pdf/11
Article 246 [3] of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature. Schedule VII enumerates these subject matters with the use of three lists: [3] List - I entailing the areas on which only the parliament is competent to make laws,
Place land reform acts and amendments to these act under Schedule 9 of the constitution. 67th: Amend article 356. [75] 4 October 1990 Article 356 amended to permit President's rule up to four years in the state of Punjab. 68th: Amend article 356. [76] 12 March 1991 Article 356 amended to permit President's rule up to five years in the state of ...
The Twenty-second Amendment of the Constitution of India, officially known as The Constitution (Twenty-second Amendment) Act, 1969, inserted new article 244A in the Constitution to empower Parliament to enact a law for constituting an autonomous State within the State of Assam and also to provide the autonomous State with Legislature or a Council of Ministers or both with such powers and ...