News Update

Jio turns world’s top telco in terms of data trafficIndia takes part in 'Institutionalization of SMART Government for Improving Service Delivery' in LondonGadkari faints during campaign; Heat takes toll on his health'Sunflowers were the first ones to know' - film by FTII student selected at CannesSARFAESI Act - Award of interest on auction money at rate applicable to fixed deposits is not a correct view and rate of interest deserves to be enhanced: SC (See 'TIOLCorplaws')ST - Chit Funds - Tax was not paid under mistake of law but upon demand by tax authorities - Refund not having been filed within time was rightly rejected: HCSC asks EC to submit more info on reliability of EVMsGST - Without considering reply on merits, proper officer has held that reply is unsatisfactory and, therefore, he is left with no alternative but to create demand - Order set aside: HCGST - Cancellation of registration retrospectively - Show Cause Notice and the impugned order are bereft of any details, accordingly the same cannot be sustained: HCGST - Registration could not have been cancelled retrospectively for the period for which returns were filed and taxpayer was compliant: HCGST - Notfn 11/2017-CTR amended by 03/2022 - Work contracts executed before 18 July 2022 - Petitioners should file refund claims before respondent agitating grievance and same be examined and orders passed within 4 months: HCItaly imposes USD 10 mn fine on Amazon for unfair business practicesGST - Entire tax liability has been realised by appropriating the amount from the petitioner's bank account, therefore, Revenue interest stands fully secured - Since tax proposal was confirmed without participation of petitioner, order set aside and matter remanded: HCCaste Census is my mission, says RahulRight to Sleep - A Legal lullabyUS warns Pak of punitive sanctions against trade deal with IranI-T- Income surrendered before approaching Settlement Commission not covered u/s 115BBE, where this provision did not exist during relevant AYs: HCChinese companies decry anti-subsidy probe by EUI-T- Entire interest expenditure is allowable as deduction if loan funds is not diverted for non-income earning activities/personal purposes : ITATUK to send military aid package worth USD 619 mn to UkraineUS regulator bans non-compete agreements by employeesAir India, Nippon Airways join hands for travel between India and JapanSC grills Baba Ramdev & Balkrishna in misleading ad case
Untitled Document

THE CONSTITUTION (SIXTY-EIGHTH AMENDMENT) ACT, 1991

Statement of Objects and Reasons appended to the Constitution (Seventy-fifth Amendment) Bill, 1991 (Bill No. 48 of 1991) which was enacted as THE CONSTITUTION (Sixty-eighth Amendment) Act, 1991

STATEMENT OF OBJECTS AND REASONS

Under clause (4) of article 356 of the Constitution, no Proclamation issued under that article and approved by both the Houses of Parliament shall remain in force for more than three years. However, under clause (5) of the said article, a resolution approving the continuance in force of a Proclamation issued under clause (1) of that article beyond a period of one year cannot be passed by either House of Parliament unless the two conditions relating to a Proclamation of Emergency being in operation in the whole or any part of the State and the certificate by the Election Commission that the continuation of the Proclamation issued under clause (1) is necessary on account of difficulties in holding general elections to the Legislative Assembly of the State as specified in that clause are met. The three year period in the case of Proclamation issued on 11th May, 1987 with respect to the State of Punjab was extended to three years and six months by the Constitution (Sixty-fourth Amendment) Act, 1990 and clause (5) of article 356 was also suitably amended by that Act in the expectation that it would be possible to hold elections to the Legislative Assembly of that State. In October, 1990 it was felt that it was not conducive to hold free and fair elections to the Punjab State Legislative Assembly. Therefore, clause (4) of article 356 was again amended by THE CONSTITUTION (Sixty-seventh Amendment) Act, 1990 to enable extension of President's Proclamation issued on 11th May, 1987 for a total period of four years.

2. Despite pressure from the security forces, the terrorist violence has been continuing in Punjab. Therefore, the prevailing circumstances still do not hold out prospects for fair, free and peaceful elections to the Legislative Assembly of Punjab. Clause (4) of article 356 of the Constitution is, therefore, proposed to be amended so as to facilitate the extension of the said Proclamation up to a total period of five years in relation to the State of Punjab.

3. The Bill seeks to achieve the above objects.

(Subodh Kant)

Dated: March 07, 1991.

THE CONSTITUTION (SIXTY-EIGHTH AMENDMENT) ACT, 1991

Dated: March 12, 1991

An Act further to amend the Constitution of India.

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

1. Short title:- This Act may be called the Constitution (Sixty-eighth Amendment) Act, 1991.

2. Amendment of article 356:-In article 356 of the Constitution, in clause (4), in the third Proviso, for the words "four years", the words "five years" shall be substituted.

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.


Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.