Article 271 in Constitution of India [Constitution]
Article 271 in Constitution of India
271. Surcharge on certain duties and taxes for purposes of the Union
Notwithstanding anything in articles
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1 - 10 of 39232 (8.44 seconds)THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
Amendment of Article 270.- In Article 270 of the Constitution,-
(i) in clause (1), for the words, figures and letter "Articles ... Article 246-A and Article 269-A, which has been used for payment of the tax levied by the Union under clause (1) of Article
Constituent Assembly Debates On 15 June, 1949 Part I
article
270, as amended, stand part of the Constitution."
The motion was adopted.
Article 270, as amended, was added to the Constitution.
*
Article 271 ... move:
"That the following new article be added after article 271-
271-A. All lands, minerals and other things of value lying within territorial
R M Dhariwal (Huf) vs Union Of India on 4 January, 2022
services. As
Article 246A is carved out of Article 246 , there is a
denudation of power under Article 246.
Article 246A being a sui generis ... which are excluded under
Article 246A and as tobacco products fall within the ambit of
Article 246A recourse to Article 271 to justify surcharge
Ernakulam Radio Company vs State Of Kerala on 3 June, 1966
Counsel for the petitioner then submitted on the basis of Article 271 of the Constitution that unless there is express authorisation by the Constitution ... taxes mentioned in Articles 269 and 270 and credit it to the Consolidated Fund of the Union exclusively. But for Article 271 , the States could
Mr. Raya R. Govindarajan, Prop. Rrg And ... vs The Asst. Commissioner Of Income Tax on 16 February, 2004
rate of tax for the purpose of income tax.
8. Article 271 of the Constitution of India enables the Parliament to increase the duties ... Article 270 of the Constitution of India. Likewise, the power to prescribe the rate in respect of surcharge remains with Parliament under Article 271
Judgment Of Hon'Ble Supreme Court In ... vs Bharti Airtel on 25 October, 2022
Vifor's officers to the risk of
criminal liability under Article 271 of Swiss Criminal code, if they provide the requested
information. Only Swiss ... entered into with Emcure and
Lupin.
51. As regards Article 271 of the Swiss Criminal Code, the Informant has submitted that Vifor
has failed
Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September, 2014
income tax. Power to
levy a surcharge is contained in Article 271 of the Constitution of India
which read as under:
“271. Surcharge on certain ... argument was rejected by the Court. The Bench took note of
Article 271 of the Constitution along with Entry 82 of List
Commissioner Of Income Central Ii vs Suresh N. Gupta on 7 January, 2008
find no merit in the above arguments. We quote
hereinbelow Article 271 of the Constitution of India and Section 4
of the 1961 Act, which ... power to levy a surcharge on income-tax is traceable to
Article 271 read with Entry 82 of List I of Seventh Schedule
Madurai Distt. Central Cooperative ... vs The Third Income-Tax Officer, Madurai on 28 July, 1975
which are added to the basic amount, in view of article 271
of the Constitution of India, are nothing other than income ... Articles by
a surcharge for purposes of the Union. Surcharges leviable
under section 2(1) of the Finance Act. 1963 are relatable to
Article 271