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
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
surcharge whenever provided which are also
surcharges within the meaning of Article 271 of the Constitution.
The phraseology employed in the Finance Acts ... used in Section 2 includes surcharge.
8. According to Article 271 notwithstanding Anything in Articles 269
and 270 Parliament may at any time increase
surcharge
whenever provided which are also surcharges within the
meaning of Article 271 of the Constitution. The phraseol
ogy employed in the Finance Acts
Amendment of Article 270.- In article 270 of the Constitution,--
(i) in clause (1), for the words, figures and letter " articles ... Article 246-A was inserted with overriding effect to Articles 246 and 254 of the Constitution of India. By Clause (1) of Article
Commission
will result in exposing the petitioner to criminal proceedings under Article
271 of the Swiss Criminal Code [„SCC‟]. Mr. Anand has further placed
reliance
surcharge
whenever provided which are also
surcharges within the meaning of Article 271
of The Constitution. It was pointed out that
the word 'surcharge ... increase these taxes. It was also
pointed out that according to Article 271 ,
notwithstanding anything in Articles 269 and
270 , the Parliament
Mst. Noor Jahan Begum & Ors. vs . Mohd. Mustqeem & Ors. Page 1 Of 43
Krupa Sagar)
An assessee filed this writ petition under Article 226 of the
Constitution of India, seeking for a Writ of Mandamus or other direction ... under
Section 274 r/w. Section 271(1)(c) dated 27.03.2022 as illegal, arbitrary
and violative of Article 14 and Article 21 of the Constitution
conclusion are as follows:
(i) Section 271 ( I B) of the Act is not violative of Article 14 of the
Constitution.
(ii) The position ... there is no declaration of law which may be governed by Article
141 of the Constitution of India in the case of CIT Versus
