Some Americans continue to oppose large federal government programs as inconsistent with the letter or spirit of the Constitution. That is the reason that usually those Chief Ministers who do not belong to the political party in power at the centre, complain that they are being given step-motherly treatment. These subjects include police, local governments, trade, commerce and agriculture. The executive power over subjects in the Concurrent list is also exercised by the states unless the Union government decides to do so. There are 97 subjects on which the central government can make law.
And so, it was held to be invalid. National Thermal Corporation Ltd The Supreme Court considered section 3 and 6 of Central Sales Tax Act, 1956. There is also a difference between tax and fee. Canada provides for a double enumeration, dividing the legislative powers between the Federal and State legislatures. The Concurrent list comprises of 52 items including criminal and civil procedure, marriage and divorce, economic and special planning trade unions, electricity, newspapers, books, education, population control and family planning etc. The tight control exercised by the Centre over the financial institutions of India restricts the action of States.
The legislative powers are subject to the scheme of distribution of powers between the union and state legislatures as provided in three lists under the constitution , fundamental rights i. An implied power of the judicial branch is to rule that a law or action of the government is. Article 277 And Article 279 Article 277: Savings This article speaks about any taxes, duties, cesses or fees which immediately before the commencement of the Constitution, were being lawfully levied by the Government shall be continued for the same purposes notwithstanding that above things are mentioned in Union list, unless the contrary law has been provided. Financial Relations Related to the Distribution of Revenue Article 264-281 : Financial Relations: All feasible sources of taxation have been listed and allocated either to the Centre or to the States. Taxes belonging to the States Exclusively: i Land Revenue, ii Stamp duty except in documents included in the Union List, iii Succession duty, estate duty, and Income tax on agricultural land, iv Taxes on passengers and goods carried on inland waterways, v Taxes on lands and buildings, mineral rights, vi Taxes on animals and boats, on road vehicles, on advertisements, on consumption of electricity, on luxuries and amusements, etc.
These subjects include criminal and civil procedure, marriage and divorce, education, economic planning and trade unions. Of course, there are taxes which are levied and collected either exclusively by the states or centre, but there are also taxes which are collected by the states on behalf of the centre, white some of the taxes are collected by the union government and handed over to the states. This bargaining for sharing power at the Centre, apparently for the fulfillment of regional aspirations, was evident in the formation of the government after 1998, and 1999 elections. No one can prevent Parliament to impose a surcharge. There were widespread complaints and it was contended that Five-Year Plans had reduced the federal structure to almost a unitary system.
Indian Independence Act, 1947 D. While making recommendations, Finance Commission will take all relevant matters into account including the state of finances of Centre. So far as these functions specified in such Union Law are concerned, it is the Union and not the States which shall have the executive power while the rest of the executive power relating to the subjects shall remain with the States, b where the provisions of the Constitution itself vest some executive functions upon the Union. Article speaks that taxes on services shall be levied by the Government of India which shall be collected by the States. They were required to pay certain fees to the State Govt.
Parliament is empowered to make such grants, as and when it is necessary to the States which are in need of financial assistance. They are, however, not self-operative. Tax is paid for common benefit conferred by the Government on all tax-payers, whereas a fee is payment made for some special benefits. However, in spite of the distribution of legislative powers under the three lists, the predominance has been given to the union parliament over the state legislatures. If the law enacted by the legislature is found in substance and in reality beyond the competence of the legislature enacting it, it will be ultra vires and void, even though it apparently purports to be within the competence of the legislature enacting it. The Sarkaria Commission has recommended the Constitution of a permanent inter-State Council.
Theory of Territorial nexus: Article 245 1 provides that subject to the provisions of this Constitution, the State may make laws for the whole or any part of the territory of India, and the Legislature of a State may make laws for the whole or any part of the State. While doing so he need not consult any state government. Similarly, while museums, public health, agriculture etc. Predominance of Union Law : In case of over-lapping of a matter between the three Lists, predominance has been given to the Union Legislature, as under the Government of India Act, 1935. This Article was added by the 7 th Amendment, 1956. Article 258 confers the power on the Union to delegate administrative power to the states.
Federal Features The federal features of the Constitution include: 1 A written constitution which defines the structure, organization and powers of the central as well as state governments 2 A rigid constitution which can be amended only with the consent of the states 3 An independent judiciary which acts as the guardian of the constitution. The administered prices are controlled by the Centre, and arbitrary and drastic increase in the prices upset State budgets. Article 269: Taxes levied and collected by the Union but assigned to the States: This Article was lastly amended by the eightieth amendment with effect from 1st April, 1996. These subjects included in the list are of national importance. I from African suppliers, which were sold by C. The revenue which shall be transferred to the Sates is unconditional and the States shall be free to use their income as and when they like.
Clause 2 : Enacts an exception to the rule of clause 1. So far President of India has been regularly setting up such a commission after every five years and each time its terms of reference has been made wider and wider. These taxes consist of succession and estate duties; terminal taxes on passengers and goods carried by rail, sea or air taxes on railway fares and freights; taxes on the sale or purchase of newspapers; sale or purchase taxes on inter-State trade, v Taxes levied by the Centre but collected by the States and appropriated by them for their own use. Most of them are matters in which the State legislatures have no jurisdiction at all. The new emerging trend that is seen is that the regional parties forming the government in various provinces and they start the process of political bargaining with the coalition government at the centre. The main functions of this council are: a To strengthen and mobilize the efforts and resources of the nation in support of the plans; b To promote common economic policies in all vital spheres; and c To ensure the balanced and rapid development of all parts of the country. The respondent conducted the prize competitions through this paper.