Consti cases Flashcards
(55 cards)
The case in which the President to intervene in State governance, including dissolving the Legislative Assembly, when the Assembly fails to function in accordance with the Constitution. Also Article 131 gives supreme court original jurisdiction to adjudicate issues related to states and center
State of Rajasthan v Union of India
Principles laid down were consistent with sarkaria commission . Cooperative federalism.
State emergency can be reviewd
SR Bommai V Union of India
Limitations by regulation on trade and commerce in Article 301 are valid.
GK krishnan V Tamil Nadu
Atiabari case
Doctrine of direct and immediate effect
States are certainly free to exercise the power to levy taxes on goods imported but not to the extent that it brings distinction between the imported goods and similar goods manufactured in that state. Discriminatory state tax policy.
State of Mahavir Oil Mills V state of Jammu n kashmir
Free in Article 301 , free from taxation, taxes that are not discriminatory in nature are only valid.
Jindal stainless ltd and anr v state of Haryana and ors
Principle of territorial nexus and inter state taxation.
Tata iron and steel company v state of bihar
Betting and gambling nor trade and commerce hence not a fundamental right.
State of Bombay v RMDC
Nature of public and private trust. Public trust exempted from tax.Article 245
State of bihar v charusila dasi
Parliament has power to legislate on extra territorial matters, distinction between acts and functions of making laws. Making of law and operation of law.
GVK industries limited V income tax officers
Education in exclusive medium. Entry 66 list 1 and entry 11 list 2
Gujarat University v krishna ranganath mudholkar
Bengal money lenders act was valid as it was in pith and substance with money lending as it was a subject of provincial legislative list under schedule 7 of government of India act
Prafulla Kumar v state of commerce.
The court decided that amplifier did not fall under entry 31 of list I even though the amplifier is an apparatus for broadcasting and communication the legislation in its pith and substance was on state matter and it was not held invalid even if it incidentally encroached upon the subject of broadcasting and communication.
State of Rajsthan v G Chawla
As long as in pith and substance, the levy satisfies the character of levy i.e. entertainment , it is wholly immaterial in what name and form it is imposed. Once it is found that there is a nexus between the legislative competence and subject of taxation, the levy is justified and valid
State of Karnataka v drive in enterprises
Doctrine of colorable legislation , Article 31A, land reform
KC gajapati narayn deo v state of orrisa
Parliament can legislate on matters not explicitly mentioned in union list - residuary power. Distinction between wealth tax and direct property tax. Union laws under residuary powers do not unjustly infringe on state competencies.
Union of India v HS Dhillon
Doctrine of repugnancy, when two laws covers the same subject , central law prevails., transporting essential commodity without permit.
Zaverbhai v state of Bombay.
Test of doctrine of repugnancy
Direct conflict, exhaustive code and occupied field
State can levy surcharge. For repugnancy ,orders to be made in concurrent list , in present case both orders were distinct in union list and state list.
Hoechst pharmaceuticals Ltd v state of Bihar
When repugnancy exists, then the state law which is invalid to the extent of it’s inconsistency with union law. Discussed inconsistency.. contract carriages act
Vijay kumar sharma v state of karnataka
Point of time when repugnancy arises, SC noted that repuganancy arises in the date of enactment and not when it comes into force
State of kerela v mar appraem kuri co. Ltd
SC and High court can review tribunals judgment
L chandra Kumar v Union of india
Validity of national tax tribunal act and 42 constitutional amendment- act against basic structure
Madras bar association v Union of india