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
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
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
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
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
behalf of the respondent assessee our attention is drawn to Article 270 and Article 271 of the Constitution of India and it is argued that ... companies in the Assessment Year 1994-95. On going through Article 270 and Article 271 of the Constitution of India, we found that
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
share in Central taxes. Mr. Sridharan then invites
our attention to Articles 270 , 271 and paragraph 13 of the
Report of the Tenth Finance Commission ... amendment was asserted on 19 th June,
2000. Now, the new Article 270 is substituted with
retrospective effect from 1st April,1996. Mr. Sridharan then
share in Central taxes. Mr. Sridharan then invites
our attention to Articles 270 , 271 and paragraph 13 of the
Report of the Tenth Finance Commission ... amendment was asserted on 19 th June,
2000. Now, the new Article 270 is substituted with
retrospective effect from 1st April,1996. Mr. Sridharan then
counsel submitted that as per resolution dated 04.09.2011 and
Bye-law Article 271 of the Association, the first respondent/Plaintiff should
have registered the association ... cannot file a suit? and whether as per by-law
under Article 271 , association ought to have been registered?
12. Order VII Rule
