employment within the meaning of clause (2) of article 276 of the Constitution, leviable by or under any law.] [ Inserted
List II of the Seventh Schedule to the
Constitution and Article 276 of the Constitution.
Background Facts
3. On 1.6.1998 Finance Bill, 1998 was introduced ... place in the course of inter-State trade or
commerce.
xxx
Article 276. Taxes on professions, trades, callings and
employments.(1) Notwithstanding anything in article
Article 276 in Constitution of India
276. Taxes on professions, trades, callings and employments
(1) Notwithstanding anything in article 246, no law of the Legislature ... annual cap from 250 rupees to 2500 rupees. It amended article 276 of the Constitution relating to taxes on professions, trades, callings and employment. Section
lapse except the one relating to the amendment of article 3 of the Constitution. This article was amended separately by the Constitution (Fifth Amendment ... more proposals for amendment of the Constitution. The proposals relating to articles 276, 297, 311, and 316 of the Constitution were contained in the Constitution
CONSTITUTIONAL PROVISIONS AND SCHEME OF THE ACT
6. Clause (1) of Article 276 of the Constitution enables
a State Legislature to enact a Legislation imposing ... Constitution at the
same time by Article 286 clamped on the legislative power
several fetters. Likewise Article 276 imposes fetters on
the law making power
totally
misreading the Article. It cannot be denied that the State
Legislature has power to impose taxes. The words in Article
276 that the total ... separately to the limit imposed by the Article.
Again, the language of Article 276(2) shows that the
Constitution uses the words
exceed the ceiling prescribed in this behalf by clause (2) of article 276 of the Constitution. (3) The taxes specified in sub-sections
Section 142-A of the Government of India Act 1935, and Article 276 of the Constitution in that the amount demanded as tax from ... Government of India Act, 1935, or of Article 276 of the Constitution, that in the circumstances of the case notice under Section
adopted.
Mr. President: Then I put the article as amended.
The question is :
'That article 276, as amended, stand part of the Constitution ... articles 277-A "and 278 take away this autonomy. I feel that
even if these articles are omitted, there are articles 275 and 276
petitioner's 'status' be saved by Article 277?
30. Both Articles 276 and 277 occur in Chapter I on 'Finance ... either Article 276 or of Article 277 at all to justify its law under the Act. Indeed, both Articles 276 and 277 would become
inapplicable