LUXMIKANT POLITY CRUX NOTES-CHAPTER-14

·         No division in Judicial system – Integrated Judicial

·         Max harmony & coordination b/w them – for effective Centre state relation.

·         State Legislature can make laws for – state only

·         Parliament also has – Extra Territorial Legislation

Exception –

·         President can makes rule & regulation for Ladakh, Lakshadweep, Andaman and Nicobar, Daman & Diu & Dadra and Nagar Haveli

·         The governor can direct an act not applicable to a scheduled area in the state or applicable with specified modifications and exceptions

·         Governor of Assam – act of parliament not applicable to tribal areas in state or applicable with modifications and exceptions

·         The President enjoys same power in tribal areas of Meghalaya, Tripura and Mizoram

·         Union List (98 subjects – 97 originally) – Centre

·         State List (59 subjects – 66 originally) – State

·         Concurrent (52 subjects – 47 originally) – in case of deadlock centre prevails

·         Residuary – Parliament can make laws with respect to any matter of India not included in either lists

·         101^st amendment act of 2016 – special provision with respect to goods and services tax.

Art-254

·         In a conflict b/w state & centre – centre prevails

·         Exception state law reserved for consideration and received his assent, state law prevails.

·         2/3 (P+V); Validity – 1 year

·         Need to remove by any no. Of time max 1 year.

During a National Emergency –

·         Parl. Law state List – in National emergency

·         after 6 Months (X) when Emergency ends

·         SLA can make law on Same; in case of deadlock centre Prevails.

When state make request –

·         2 or more state passes a resolutions requesting Parl. to exact Laws – state List – parl.

·         Law applicable to states who passed resolution (✓)

·         Parl. can make – law can be repealed or enacted by SLA after President’s rule is revoked

·         State List – state Exclusive.

·         Concurrent List – Exclusive power rest with state.

a.       As to ensure compliance with the laws made by Parliament and any existing laws which apply to the state

b.       As to not impede or prejudice the exercise of executive power of the Centre and the state

a.       Construction& Maintenance of means of Communication

b.       Protection of Railway

c.        Edu of mother tongue

d.       Drawing & execution of specific schemes for the welfare of tribes(ST)

·         Established interstate Council (263)

·         Full & Faithful Credit (261)

·         [IAS, IPS and IFS]

·         Central services + state services

·         In 1947 – ICS – IAS; – IPS; 1966 – (+) IFS

Article 312 – Authorised Parl. to create new AIS on the basis of RS resolution

b.       Public Service Commissions –

·         Chairman – President (Removed) ,Governor (Appointed)

·         JSPSC – (President Removed & Appointed)

c.        Integrated Judicial System –

·         Appointment, transfer etc are in the hard of Center

·         Distribution of Legislative Subjects

a.       state legislatures have exclusive powers, in normal circumstance

b.       59 subjects here like sanitation, agriculture etc.

c.        Matters of  regional & Local importance

·         Govt. By president submit report to the centre

·         State Election Commission –

a.       by governor

b.       removed by president only

·         Conferences are organised such as governor conference – POI

·         CM Conferences – PM etc.

·         During Article 356 – President’s Rule imposed – President can assume to himself the functions of the state government and powers vested in the Governor or any other executive authority in the state.

·         During Article 360 –  financial emergency – Centre can direct the states to observe canons of financial

1.       Parliament has exclusive power to levy taxes on union list

2.       State legislature can levy taxes on subjects in state list

3.       No tax entries in concurrent list – 101^st amendment act of 2016 – special provisions for goods and service tax – concurrent power of Parliament and state legislators

4.       Residue re power of taxation – Parliament – gift tax wealth tax expenditure tax

1.       Central excise duty, additional excise duties, excise duties,

2.       Service tax additional customs duty (CVD).

3.       Sales tax, entertainment tax, Luxury tax

4.       Octroi and entry tax, purchase tax.

5.       Taxes on lottery, betting and gambling, etc

·         Distribution as follows:

1.       Taxes levied by Centre but collected and appropriated by the state – Art. 268.

2.       Taxes levied and collected by the Centre but assigned to the state – Art. 269.

3.       Levy and collection of GST in course of interstate trade or commerce – Art. 269-A

4.       Taxes levied and collected by the Centre but distributed between the Centre and states – Art. 270

5.       Surcharge on certain taxes and duties for the purpose of the Centre – Art. 271

6.       Taxes levied and collected and retained by the states

1.       Posts and telegrams.

2.       Railways.

3.       Banking.

4.       Broadcasting.

5.       Coinage and currency.

6.       Central Public sector Enterprises.

7.       Escheat and Lapse

8.       Others

·         The States

1.       Fisheries

2.       Irrigation

3.       Forest

4.       State Public sector Enterprises.

5.       Escheat and Lapse

6.       Others

·         Discretionary Grant (282)

·         15^th FC → NK Singh (4^th F.C→YV Ready) ; 1^st FC → K.C. Neogy recommend → President

1.       Distribution of Taxes

2.       Bases to govern ‘grants–in–aids’

3.       All the matters for sound finance.

·         Protection of state Interest

·         Borrowing of Centre & state

·         Inter-Governmental Tax Immunities

1.       Exemption of Central property from state taxation

2.       Exemption of state property or Income from central taxation

2. Financial (360) →

·         Reduced salary & allowance of all class people reviving in state.

·         Reserved bill for the consideration of POI.