relatable to Article 271 of the Constitution of India by which the Parliament could increase any of the duties or taxes referred to in Articles
Fund of the State. Article 268 provides for the distribution of the revenues between the Union and the States. Articles 268 provides that stamp duties ... States while Article 270 provides for taxes levied and collected by the Union and distributed between the Union and the States. Article 271 provides
case of customs duty surcharge may not be leviable under Article 271 of the Constitution, because the surcharge referred to therein can only be with ... among the Indian Legislatures to impose surcharge on existing tax. Even Article 271 of the Constitution speaks of a surcharge for the purpose
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
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
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
10CC would apply.
22. A reference was made to the provisions of Article 265 of the Constitution of India which states that which states that ... Article 271 and 274 which read as under:
271. Surcharge on certain duties and taxes for purposes of the Union. - Notwithstanding anything in articles
section (1B) to section 271 inserted by
Finance Act, 2008 as arbitrary, ultra virus and violative of
Article 14 of the Constitution of India ... Order
or Direction under Article 226 / 227 of the Constitution of
India declaring that sub-section (1B) to section 271 inserted
by Finance
industry or otherwise. (See
: Villanova Law Review, Vol.7, 1962, Article 5, pages 271 and
273)."
20. Mr. Nayar lastly submitted that plaintiffs
such a provision is violative of Article 20(1) of the Constitution. That Article reads as follows:- "20(1)No person shall be convicted ... ARTICLES (2) and (3) of this Article are not relevant. Section 297(2)(g) of the new Act would be violative of Article