Normal view MARC view ISBD view

Richa Sahay

Taxation Under the Constitution: Concepts and Content - Bangalore NLSIU 2006 - 69p

TABLE OF CONTENTS
TABLE OF CASES;
RESEARCH METHODOLOGY;
Contextual Framework;
Scope and Limitation;
Method of Analysis;
Research Questions;
Mode of Citation;
I. INTRODUCTION;
Article 265-No taxation without representation;
II. RULES OF INTERPRETATION OF THE TAX PROVISIONS OF THE CONSTITUTION;
Ancillary powers Limitations on ancillary powers;
III. RETROSPECTIVE TAXATION;
IV. DELEGATION OF THE POWER TO TAX AND ITS LIMIT A TIONS;
Cases which deal with delegation to the executive government;
Cases which deal with delegation to local self- government;
V. DISTINCTION BETWEEN FEE AND TAX;
The important characteristics of fee;
TAXES ON COMMODITIES;
Compulsory Acquisition Excise Duty;
Vll. EQUALITY BEFORE LAW AND THE POWER OF TAXATION;
Exemptions;
Decisions where the Courts have struck down classification as violative of Article;
Confiscatory and expropriatory laws Challenge under Article;
VIII. TAXATION POWERS RELATING TO INTER-STATE TRADE AND COMMERCE;
IX. INTER-GOVERNMENTAL TAX IMMUNITIES;
CONCLUSION;
BIBLIOGRAPHY;
ANNEXURES



Subjects--Topical Terms:
Inter-Governmental Tax Immunities,
Inter-State Trade and Commerce - Taxation,
Taxation - Law and Power.