News Update

I-T - Process of packaging can be considered as manufacturing activity if it is a complicated technical process: ITATNo-trust motion moved by Opposition against Govt falls on the floorCX - Credit taken but not utilized till reversal - Mere taking of CENVAT credit facilities would not compel assessee to pay interest as well as penalty: CESTATDRI seizes FICN worth Rs 47700 in Rs 500 & Rs 1000 denominations, brought from Nepal; One person arrestedNo-confidence motion - It is result of Opposition's arrogance, says PMDevolution of funds to local bodies - Finance Commission team to visit GujaratSC Collegium re-sends Justice Josheph's name for elevation to Apex CourtCurb rumour mongering asap! - directive to WhatsApp !GST refund - Procedure further streamlined for speedy processing of refund by State authoritiesIRS officer of 1992 batch G Komal Kishore goes to Haryana Govt on deputation as Finance SecretaryI-T - Goodwill falls within provisions of Clause (ii) of Sec 32(1) which refers to certain unspecified intangible assets for permitting depreciation: ITAT Special BenchGovt building Rs 300 Cr Cruise International Terminal at MumbaiRailways Caught in Vortex of TroublesIf India has to grow @ 10% women have to do well: NITI AayogRepeal of UGC Act - Govt receives 7500 suggestions on HECI Draft Bill1998 batch IRS officer Samir Vakil goes on deputation to Gujarat Govt as Special Commissioner, TaxationPAC for coordinated probe into Tata Trust income tax exemption abuse caseCrude prices drop crudely - OMCs to lower diesel & petrol prices soonI-T - Complication in exact qualification & attribution is no basis to delete entire disallowance of expenses incurred for earning of exempt income: HCLS passes Fugitive Offenders BillST - Audit - It would be iniquitous to allow respondents to proceed on basis of provisions struck down by High Court, against petitioner: HCSIT favours raising cash holding threshold from Rs 20 lakh to Rs 1 croreDrive against hawala operators - ED seizes FC worth Rs 46 lakhs and IC worth Rs 3.2 lakh along with laptops & phonesAppointment of Lokpal - A tale of wheels within wheels!India to set up 10 nuclear power plants by 2031Navigation satellite launched to replace faulty IRNSS-1ACBIC notifies Customs exchange rates effective from July 20, 2018
Untitled Document


Statement of Objects and Reasons appended to the Constitution (Fifty-first Amendment) Bill, 1984 which was enacted as THE CONSTITUTION (Forty-ninth Amendment) Act, 1984


The Tripura Legislative Assembly passed a resolution on the 19th March, 1982 and again on the 11th February, 1983, urging the Government of India to apply the provisions of the Sixth Schedule to the Constitution to the tribal areas of the State of Triupura. The State Government of Tripura, therefore, recommended amendment of the Constitution for the purpose. Though under the Triupura Tribal Areas Autonomous District Council Act, 1979, an autonomous District Council has been functioning in the State, it was considered necessary to give it Constitutional sanctity with a view to meet the aspirations of the tribal population. The Council is expected to ensure rapid development of tribal areas and self-governance by the tribals.

2. The Bill seeks to achieve the above objects.

(P V Narasimha Rao)

Dated: August 14, 1984


Dated: September 11, 1984

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Thirty-fifth Year of the Republic of India as follows:-

1. Short title and commencement:-

(1) This Act may be called the Constitution (Forty-ninth Amendment) Act, 1984.

(2) It shall come into force on such date_669 as the Central Government may, by notification in the Official Gazette, appoint.

2. Amendment of article 244:-

In article 244 of the Constitution, in clauses (1) and (2), for the words "and Meghalaya", the words ",Meghalaya and Tripura" shall be substituted.

3. Amendment of the Fifth Schedule:-

In the Fifth Schedule to the Constitution, in paragraph 1, for the words "and Meghalaya", the words ",Meghalaya and Tripura" shall be substituted.

4. Amendment of the Sixth Schedule:-

In the Sixth Schedule to the Constitution,-

(a) in the heading, for the words "and Meghalaya", the words ", Meghalaya and Tripura" shall be substituted;

(b) in sub-paragraph (1) of paragraph I, for the words and figures "Parts I and II", the words, figures and letter "Parts I,II and IIA" shall be substituted;

(c) after paragraph 12A, the following paragraph shall be inserted, namely:-

"12AA. Application of Acts of Parliament and of the Legislature of the State of Tripura to the autonomous district and autonomous regions in the State of Tripura:-Notwithstanding anything in this Constitution,-

(a) if any provision of a law made by the District or a Regional Council in the State of Tripura with respect to any matter specified in sub-paragraph (1) of paragraph 3 of this Schedule or if any provision of any regulation made by the District Council or a Regional Council in that State under paragraph 8 or paragraph 10 of this Schedule, is repugnant to any provision of a law made by the Legislature of the State of Tripura with respect to the matter, then, the law or regulation made by the District Council or, as the case may be, the Regional Council whether made before or after the law made by the Legislature of the State of Tripura, shall, to the extent of repugnancy, be void and the law made by the Legislature of the State of Tripura shall prevail;

(b) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to the autonomous district or an autonomous region in the State of Tripura, or shall apply to such district or region or any part thereof subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.";

(d) in paragraph 17, after the words "or Meghalaya", at both the places where they occur, the words "or Tripura" shall be inserted;

(e) in paragraph 20,-

(i) in sub-paragraph (1),-

(A) after the words and figures "in Parts I, II", the figures and letter ", IIA" shall be inserted;

(B) after the words "the State of Meghalaya", the words ", the State of Tripura" shall be inserted;

(ii) in sub-paragraph (2), for the words "Any reference in the table below", the words and figures "Any reference in Part I, Part II or Part III of the table below" shall be substituted;

(iii) after sub-paragraph (2), the following sub-paragraph shall be inserted, namely:-

`(3) The reference in Part IIA in the table below to the "Tripura Tribal Areas District" shall be construed as a reference to the territory comprising the tribal areas specified in the First Schedule to the Tripura Tribal Areas Autonomous District Council Act, 1979.';

(f) in the Table, after Part II and the entries relating thereto, the following Part shall be inserted, namely:-

Tripura Tribal Areas District

TIOL Tube Latest

GST 1st Anniversary - A Hardlook (Episode 2) | simply inTAXicating

What's New

CGST Notification
CGST Rate Notification
CGST Circular
Income Tax Notification
Income Tax Circular
Customs Tariff Notification
Customs NT Notification
Customs Circular
Anti Dumping Notification
DGFT Notification
DGFT Public Notice
DGFT Circular
RBI Circular