THE CONSTITUTION (NINETY-SECOND AMENDMENT) ACT, 2003

Dated: January 07, 2004

An Act further to amend the Constitution of India.

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

1.Short title and commencement:-

(1) This Act may be called the Constitution (Ninety-second Amendment) Act, 2003.

(2) Amendment of Eighth Schedule : In the Eighth Schedule to the Constitution:-

(a) existing entry 3 shall be re-numbered as entry 5, and before entry 5 as so re-numbered, the following entries shall be inserted, namely:-

" 3.Bodo. 

4.Dogri. ";

(b) existing entries 4 to 7 shall respectively be re-numbered as entries 6 to 9;

(c) existing entry 8 shall be re-numbered as entry 11 and before entry 11 as so renumbered, the following entry shall be inserted, namely :-

" 10.Maithili. ";

(d) existing entries 9 to 14 shall respectively be re-numbered as entries 12 to 17;

(e) existing entry 15 shall be re-numbered as entry 19 and before entry 19 as so re-numbered, the following entry shall be inserted, namely :-

" 18.Santhali. ";

(f) existing entries 16 to 18 shall respectively be re-numbered as entries 20 to 22. 

(T K Viswanathan)
(Secy. To the Government of India.)

2.Insertion of new article 268A. - After article 268 of the Constitution, the following article shall be inserted, namely:-

Service tax levied by Union and collected and appropriated by the Union and the States.

"268A. Service tax levied by Union and collected and appropriated by the Union and the States:-

(1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).

(2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be

(a) collected by the Government of India and the States;

(b) appropriated by the Government of India and the States, in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.".

3.Amendment of article 270. - In article 270 of the Constitution, in clause (1), for the words and figures "articles 268 and 269", the words, figures and letter "articles 268, 268A and 269" shall be substituted.

4.Amendment of Seventh Schedule. - In the Seventh Schedule to the Constitution, in List  I-Union List, after entry 92B, the following entry shall be inserted, namely:-

"92C. Taxes on services.".

(T K Viswanathan)
(Secy. To the Government of India.)