News Update

VAT - If notice for completing assessment issued within limitation, then assessment order is within time even if passed beyond period of three years: HCGST - Cancellation of registration of GST has cascading effect on all other businessman who are receiving the goods from the registered person - Delay in filing appeal is condoned as petitioner has already made pre-deposit: HCGST - Impugned order was not reflecting under the tab 'view notices and orders' - Consequently, petitioner being unaware of the same could not contest validity within limitation period - Order set aside: HCGST - Respondents are well within their rights to levy GST on the royalty paid by the mineral concession holder for any mining concession granted by the State: HCDRI canon - Sleuths in SnagACC appoints two new Members for CBICJharkhand Assembly polls – voting underway for 43 seatsIndia-Russia discuss cooperation in Pulses tradeMHA tells House Panel that only 38 civilians lost their lives in North-East in 2023; skips mention of ManipurBoost for Make in India - Integrated Manufacturing Cluster coming up at GayaBangladesh seeks help for Interpol for arresting ousted PM HasinaNFRA recomments revising SCQ1, SQM1 & SQM2 standardsElon Musk, Vivek Ramaswamy to run new Department of Government Efficiency in USAPFRDA invites bid for System Integrator for PFRDA Connect websiteTaliban appoints Ikramuddin Kamil as Acting Consul at MumbaiWith 11% growth, PSBs perform well in 1st half of FY 2024-25CBIC notifies Customs Tariff rates for Gold, Silver and crude oilCBDT notifies PNG Regulatory Board under Section 10(46A)(a) of I-T ActCBIC notifies ICD at Jajpur, OdishaI-T - Non-addition of any income on account of same being interest commensurate with TDS deposits, or making further enquiries would not confer PCIT with jurisdiction to pass an order u/s 263 : HCI-T - If there is settlement arrived at between members of Hindu undivided family, then cost with reference to acquisition of property would have to be assessed as per Sec 49(1)(i): HCI-T - Joint venture undertaking which was awarded a contract for full-fledged development of Airport, can be said to be 'developer' eligible for deduction u/s 80-IA(4): HCI-T - If tax is deductible at source, then assessee shall not be called upon to pay tax himself to extent to which tax has been deducted from that income: HCI-T - Revenue authorities are not justified in continuing retention of books of accounts and other documents contrary to provision of Sec 132(8): HC
Untitled Document

THE CONSTITUTION (SIXTY-THIRD AMENDMENT) ACT, 1989

Statement of Objects and Reasons appended to the Constitution (Sixty-third Amendment) Bill, 1989 which was enacted as THE CONSTITUTION (Sixty-third Amendment) Act, 1990

STATEMENT OF OBJECTS AND REASONS

The Constitution (Fifty-ninth Amendment) Act, 1988 was passed in March, 1988, making certain changes in regard to making a Proclamation of Emergency in Punjab and to the duration of President's rule in that State.

2. On reconsideration, the Government is of the view that there is no need for the special powers in regard to the Proclamation of Emergency in Punjab as envisaged in the amendment. It is also considered that the amendment to article 356 made by the said Act is no longer needed. It is, therefore, considered that the amendments made by the aforesaid Act should be repealed.

3. As regards President's Proclamation issued on 11-5-1987 under clause (1) of article 356 of the Constitution, this has been approved by both the Houses of Parliament in October, 1989.

4. The Bill seeks to achieve the above objects.

(Mufti Mohammed Sayeed)

Dated: December 28, 1989

THE CONSTITUTION (SIXTY-THIRD AMENDMENT) ACT, 1989

Dated: January 06, 1990

An Act further to amend the Constitution of India.

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

1. Short title and commencement:-

(1) This Act may be called the Constitution (Sixty-third Amendment) Act, 1989.

(2) It shall come into force with immediate effect.

2. Amendment of article 356:-In article 356 of the Constitution, in clause (5), the proviso shall be omitted.

3. Omission of article 359A:- Article 359A of the Constitution shall be omitted.

TIOL Tube Latest

Conferment of TIOL Awards 2024. The event was held on October 1, 2024 at Taj Palace, New Delhi



Technical Session I - Ease of Doing Business: GST on Digital Economy