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GST Compensation - Centre borrows Rs 6K Crore for 16 StatesFATF decides to keep Pakistan in grey listNTPC allowed to use drones for research and inspection of Power ProjectsIndia crosses landmark of 10 crore COVID-19 testsCBIC notifies Customs Authority for Advance Rulings in Delhi and MumbaiCus - Whether benefit u/s 28(2) is available - It is certainly not appropriate for the Bench to go into disputed questions of facts in writ proceedings: HCCus - Seeking directions to order for re-export - Since proceedings are on-going for assessment, it would not be appropriate to consider or grant the mandamus as sought: HCCus - Interpretation, by Revenue, of phrase 'in existence' in s.149 to mean that only if documents relied upon by petitioner seeking amendment were, in fact, 'on record' that such amendment could even be considered is disagreed with: HCCus - Seizure of areca nut - 'Reasons to believe' must be based upon acceptable materials, which have to be more than a moonshine: HCCus - Betel Nuts - Reasons given for seizure fail the test of 'Wednesbury principles' as no reasonable person can reach a conclusion about country of origin upon examination by naked eye: HCCBDT posts Sukhad Chaturvedi, IRS & Bhanu Pratap Singh, IRS as OSDs in FT&TR Division (See 'http://taxindiainternational.com/index.php')CBDT diverts DC-level post from Hyderabad to Bengaluru APA (See 'http://taxindiainternational.com/index.php')CBDT issues details Instructions for filing ITRs for AY 2020-21Income tax raids 15 places in Srinagar and DelhiIRS officer Amit Gupta goes to Uttarakhand Govt as Advisor, SGSTLate fees u/s 234E cannot be levied when processing TDS statements for a period when enabling provisions were not in effect: ITATPenalty order issued u/s 271(1)(c) merits being quashed where it does not specify as to which sub-section has been invoked to initiate such proceedings: ITATTo boost shipbuilding in India, Govt amends Right of First Refusal licensing conditionsAdditions framed by AO are unsustainable where based on apprehension of assessee having unauthorisedly claimed deduction u/s 36(1)(vi) twice: ITATCBDT notifies minor amendments in sub-rule (2) of Rule 67Cus - Penalty imposed on employee of CHA for alleged abetment of mis-declaration of imported goods, is unsustainable where such person was acting on orders & no collusion or abetment is established: CESTATBrazil revokes permission to Chinese vaccine trialG-20 Anti-Corruption Working Group - MoS reiterates India's zero telerance policyST - Mere reference to a paragraph in the SCN does not constitute a proper adjudication that devolves upon the original authority: CESTATJoe Biden promises Commission to recommend changes to Supreme CourtBihar Polls - BJP manifesto promises 19 lakh jobs + free-vaccination for COVID-19 + lentils under MSPTax Returns & Politicians - They necessarily make quaint & strange bedfellows!
APPENDIX-IV

THE CONSTITUTION OF INDIA

APPENDIX-IV

THE CONSTITUTION (EIGHTY-SIXTH AMENDMENT) ACT, 2002

[12th December, 2002]

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Fifty-third year of the Republic of India as follows:-

1. Short title and commencement:-

(1) This Act may be called the Constitution (Eighty-sixth Amendment) Act, 2002.

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

2. Insertion of new article 21A:-

After article 21 of the Constitution, the following article shall be inserted, namely:--

"21A. Right to education:-The State shall provide free and compulsory education to all children of the age of six to fourteen years in such manner as the State may, by law, determine.".

3. Substitution of new article for article 45:-

For article 45 of the Constitution, the following article shall be substituted, namely:--

"45. Provision for early childhood care and education to children below the age of six years:-The State shall endeavour to provide early childhood care and education for all children until they complete the age of six years.".

4. Amendment of article 51A:-

In article 51A of the Constitution, after clause (j), the following clause shall be added, namely:--

"(k) who is a parent or guardian to provide opportunities for education to his child or, as the case may be, ward between the ago of six and fourteen years.".