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1 - 10 of 20 (0.57 seconds)Section 65 in The Motor Vehicles Act, 1988 [Entire Act]
Section 65 in The Finance Act, 2018 [Entire Act]
The Finance Act, 2018
Article 14 in Constitution of India [Constitution]
Federation Of Hotel & Restaurant ... vs Union Of India & Ors on 2 May, 1989
11. There cannot be any dispute that when the Constitution enumerates elaborately the topics on which the Center and State should legislate, some overlapping over the field of legislation is inevitable. Hon'ble Supreme Court in the case of Federation of Hotel and Restaurant v. Union of India has upheld the validity of the Expenditure Tax Act 1987 enacted under Entry-97 of the Union List. The said Act was challenged on the ground that it encroached on the State power to levy tax on luxury vide Entry-62 of the State list. While dealing with this question, the Apex Court has observed that the law with respect to a subject might incidentally affect another subject in some way but that is not the same thing as the law being on the latter subject. There might be overlapping, but the overlapping must be in law. The same transaction may involve two or more taxable events in different aspects. But the fact that there is overlapping does not detract from the distinctiveness of the aspects. "Aspect" must be understood from 'aspect' or point of view of the legislator in legislating the enactment. As aforesaid, the service tax is not the tax on income or tax on goods or passengers as contended by the petitioners, inasmuch as, the service tax is a tax on the service rendered by a 'service provider' to a client or customer and it has a distinct nature of taxable event. The two taxes, one levied on passengers or on owner of the vehicles and another levied on service provider may in one sense may overlap. But in law there is no overlapping. The taxes are separate and distinct imposts. Since such a levy of service tax does not find place in the State list, obviously, the center has power to legislate under residuary power of the Parliament i.e., under Entry-97 of the Union list read with Article 248(2) of the Constitution. Hence, the challenge of the Enactment on that score is not sustainable.