Trace Your Case

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Legislative Competence

Wallace Brothers & Co., Ltd. v. CIT, Bombay City and Bombay Suburban District (1948) 50 BOMLR 482

ISSUE:

Whether a Foreign company can be taxed in India under Indian laws?

Whether Sections 3,4, 4A, and 64 of the Indian Income-tax Act, 1922-1939, are valid by virtue of which there was made on the appellant company an assessment to income-tax on income which included income arising without British India?

Whether a particular Income-tax Officer have the jurisdiction to make that assessment?

RULE:

The general conception as to the scope of the legislative practice in the United Kingdom with regard to income tax is that given a sufficient territorial connection between the person sought to be charged and the country seeking to tax him income tax may properly extend to that person in respect of his foreign income. That general conception, both on a consideration of the British legislation and the Government of India Act, 1935, finds a place in the phrase “taxes on income” as used in that Act and the principle of sufficient territorial connection is implicit in the power conferred by the Government of India Act, 1935.

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Constitutional Emergencies

The State of Rajasthan v. Union of India AIR 1977 SC 1361

ISSUE:

Whether the Court can look into the validity of the proclamation made under Article 356 of the Constitution of India?

Whether, in the present case, the proclamation was unconstitutional?

RULE:

Article 356 of the Constitution of India says if the President, on receipt of a report from the Governor of a State or otherwise, is satisfied that a situation has arisen in which the Government of the State cannot be carried on by the provisions of this Constitution, the President may by proclamation assume to himself all or any of the functions of the Government of the State, declare that the powers of the Legislature of the State shall be exercisable by or under the authority of Parliament and make such incidental and consequential provisions as appear to the President to be necessary or desirable for giving effect to the objects of the proclamation.

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Legislative Competence

State of Bihar v. Charusila Dasi (1959) AIR 1002, (1959) SCR Supl. (2) 601

ISSUE:

Whether the Act extends to trust assets located outside of Bihar?

Can the Bihar legislature pass a legislation related to a trust located in Bihar and other assets belonging to the same trust that are located outside of Bihar?

RULE:

The Doctrine of Territorial Nexus argues that laws enacted by a state legislature are only effective inside the state's territorial boundaries unless there is a substantial connection between the Object and the State.

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Union and State

Shamsher Singh v. State of Punjab AIR 1974 SC 2192

ISSUE:

Can the Governor exercise discretion on appointing and removing members of the Subordinate Judicial Service?

Whether the constitutional requirement of the satisfaction of the President/Governor mean his satisfaction?

RULE:

The satisfaction required by the Constitution of India is not the personal satisfaction of the President or Governor but the satisfaction of the President or Governor in the constitutional sense in the Cabinet system of the Government, that is, the satisfaction of his Council of Ministers.

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Union and State

S.R. Chaudhuri v. State of Punjab AIR 2001 SC 2707

ISSUE:

Whether the appointment of Shri Tej Parkash Singh for a second time during the term of the same Legislature, without being elected as a Member of the Legislature, violative of the constitutional provisions?

RULE:

Article 164 (4) of the Constitution of India states that a Minister who for any period of six consecutive months is not a member of the Legislature of the State shall at the expiration of that period cease to be a Minister.

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Constitutional Emergencies

SR Bommai v. Union of India AIR 1994 SC 1918

ISSUE:

Whether the President’s rule imposed in the six states were constitutionally valid?

Whether the proclamations were amenable to judicial review?

Whether the fact that no floor test was conducted can be a ground to challenge the validity of the proclamation of the state of Karnataka?

RULE:

Article 356 of the Constitution of India says if the President, on receipt of a report from the Governor of a State or otherwise, is satisfied that a situation has arisen in which the Government of the State cannot be carried on by the provisions of this Constitution, the President may by proclamation assume to himself all or any of the functions of the Government of the State, declare that the powers of the Legislature of the State shall be exercisable by or under the authority of Parliament and make such incidental and consequential provisions as appear to the President to be necessary or desirable for giving effect to the objects of the proclamation.

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Union and State

S.P. Anand, Indore v. H.D. Deve Gowda AIR 1997 SC 272

ISSUE:

Whether a person who is not a member of either House of Parliament can be appointed as the Prime Minister of India?

RULE:

Article 75(5) of the Constitution of India permits the President of India to appoint a person who is not a member of either House of Parliament as a Minister, including a Prime Minister subject to the possibility of his commanding the support of the majority of members of the Lok Sabha.

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Union and State

R.K. Garg & Ors. v. Union of India & Ors. (1981) 4 SCC 675

ISSUE:

To what extent Article 14 of the Constitution of India renders the Ordinance and the Act to be extra vires?

Whether the President's promulgation of the Ordinance go beyond his authority granted by Article 123 of the Constitution of India?

Whether the classification made under the Bond Bearer Act, 1981 between the holders of black money and others is not practical, real, intelligible and not arbitrary, and irrational and therefore violative of the equal protection clause in Article 14 of the Constitution of India?

RULE:

The right to equality is enshrined in Article 14 of the Constitution of India. By its terms, discrimination of any kind is forbidden by law, and all people are treated equally.

Article 123 of the Constitution of India mentions the Ordinance-making power of the President. He can promulgate Ordinances either when both the houses or either of the Houses is not in session.

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Legislative Competence

Prafulla Kumar Mukherjee v. Bank of Commerce (1947) 49 BOMLR 568

ISSUE:

Does the Bengal Moneylenders Act, which was passed by the State Legislatures, have Constitutional validity?

RULE:

According to the Pith and Substance theory of Constitutional law, when a Court must decide whether a law applies to a topic that is mentioned in one list or another, it must first consider the topic at hand.

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Union and State

M.P. Special Police Establishment v. State of M.P. AIR 2005 SC 325

ISSUE:

Is granting sanction for prosecuting the Ministers a function which could be exercised by the Governor “at his discretion” within the meaning of these words as used in Article 163 of the Constitution of India?

RULE:

The Governor cannot act at his discretion there would be a complete breakdown of the rule of law since it would then be open for Governments to refuse sanction despite overwhelming material showing that a prima facie case is made out.

It would then lead to a situation where people in power may break the law with impunity safe in the knowledge that they will not be prosecuted as the requisite sanction will not be granted.

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