The question (12 marks)
“In India no legislature may tax what its List does not give it, and since 2016 one field is given to two legislatures at once.” Explain the constitutional provisions relating to taxation in the light of this statement. (12 marks)
MU Module I, constitutional provisions relating to taxation; pack ch. 01.
Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.
It tests Unit 1 · Foundations of Indian Tax Law of Law of Taxation.
Authorities you will need
- Article 265, Constitution of India
- Articles 246 and 246A with the Seventh Schedule, List I Entries 82 to 85 and List II Entries 46, 51, 54 and 60
- Articles 266, 267, 268, 269 and 269A, Constitution of India
- Articles 276 and 286, Constitution of India
- Constitution (One Hundred and First Amendment) Act
- Sections 11 and Schedule II, Income-tax Act
- C.I.T. v. G.R. Karthikeyan
- C.I.T. v. Benoy Kumar Sahas Roy
- Bacha F. Guzdar v. C.I.T.
How an answer is marked
A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.