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The Union List, also known as List-I, is a list of 97 numbered items (after 101st Constitutional amendment act 2016, entry 92 and 92c removed) given in Seventh Schedule in the Constitution of India on which Parliament has exclusive power to legislate. The legislative section is divided into three lists: the Union List, State List and Concurrent List. In India, residual powers remain with the Central Government. This makes the government of India similar to the Canadian federal government, and different from the governments of the United States, Switzerland, or Australia. [1]
There are 97 numbered items on the list. These are: [2] [3] [4]
Canadian federalism involves the current nature and historical development of the federal system in Canada.
The Government of India, known as the Union Government or Central Government but often simply as the Centre, is the national government of the Republic of India, a federal democracy located in South Asia, consisting of 28 union states and eight union territories. Under the Constitution, there are three primary branches of government: the legislative, the executive and the judiciary, whose powers are vested in a bicameral Parliament, President, aided by the Council of Ministers, and the Supreme Court respectively. Through judicial evolution, the Parliament has lost its sovereignty as its amendments to the Constitution are subject to judicial intervention. Judicial appointments in India are unique in that the executive or legislature have negligible say.
The legal system of India consists of civil, common law and customary, Islamic ethics, or religious law within the legal framework inherited from the colonial era and various legislation first introduced by the British are still in effect in modified forms today. Since the drafting of the Indian Constitution, Indian laws also adhere to the United Nations guidelines on human rights law and the environmental law.
Australian constitutional law is the area of the law of Australia relating to the interpretation and application of the Constitution of Australia. Several major doctrines of Australian constitutional law have developed.
The reserved powers doctrine was a principle used by the inaugural High Court of Australia in the interpretation of the Constitution of Australia, that emphasised the context of the Constitution, drawing on principles of federalism, what the Court saw as the compact between the newly formed Commonwealth and the former colonies, particularly the compromises that informed the text of the constitution. The doctrine involved a restrictive approach to the interpretation of the specific powers of the Federal Parliament to preserve the powers that were intended to be left to the States. The doctrine was challenged by the new appointments to the Court in 1906 and was ultimately abandoned by the High Court in 1920 in the Engineers' Case, replaced by an approach to interpretation that emphasised the text rather than the context of the Constitution.
The constitutional basis of taxation in Australia is predominantly found in sections 51(ii), 90, 53, 55, and 96, of the Constitution of Australia. Their interpretation by the High Court of Australia has been integral to the functioning and evolution of federalism in Australia.
The State List or List-II is a list of 61 items. Initially there were 66 items in the list in Schedule Seven to the Constitution of India. The legislative section is divided into three lists: the Union List, the State List and the Concurrent List. Unlike the federal governments of the United States, Switzerland or Australia, residual powers remain with the Union Government, as with the Canadian federal government.
The Inter-State Commission, or Interstate Commission, is a defunct constitutional body under Australian law. The envisaged chief functions of the Inter-State Commission were to administer and adjudicate matters relating to interstate trade. The Commission was established in 1912, became dormant in 1920, was abolished in 1950, re-established in 1983, and absorbed into the Industry Commission in 1989.
R v Barger is a 1908 High Court of Australia case where the majority held that the taxation power could not be used by the Australian Parliament to indirectly regulate the working conditions of workers. In this case, an excise tariff was imposed on manufacturers, with an exemption being available for those who paid "fair and reasonable" wages to their employees.
Taxes in India are levied by the Central Government and the State Governments by virtue of powers conferred to them from the Constitution of India. Some minor taxes are also levied by the local authorities such as the Municipality.
The Ministry of Law and Justice in the Government of India is a cabinet ministry which deals with the management of the legal affairs, legislative activities and administration of justice in India through its three departments namely the Legislative Department and the Department of Legal Affairs and the Department of Justice respectively. The Department of Legal Affairs is concerned with advising the various Ministries of the Central Government while the Legislative Department is concerned with drafting of principal legislation for the Central Government. The ministry is headed by Cabinet Minister of Law and Justice Kiren Rijiju appointed by the President of India on the recommendation of the Prime Minister of India. The first Law and Justice minister of independent India was Dr. B. R. Ambedkar, who served in the Prime Minister Jawaharlal Nehru's cabinet during 1947–51.
Bangladesh is a common law country having its legal system developed by the British rulers during their colonial rule over British India. The land now comprises Bangladesh was known as Bengal during the British and Mughal regime while by some other names earlier. Though there were religious and political equipments and institutions from almost prehistoric era, Mughals first tried to recognise and establish them through state mechanisms. The Charter of 1726, granted by King George I, authorised the East India Company to establish Mayor's Courts in Madras, Bombay and Calcutta and is recognised as the first codified law for the British India. As a part of the then British India, it was the first codified law for the then Bengal too. Since independence in 1971, statutory law enacted by the Parliament of Bangladesh has been the primary form of legislation. Judge-made law continues to be significant in areas such as constitutional law. Unlike in other common law countries, the Supreme Court of Bangladesh has the power to not only interpret laws made by the parliament, but to also declare them null and void and to enforce fundamental rights of the citizens. The Bangladesh Code includes a compilation of all laws since 1836. The vast majority of Bangladeshi laws are in English. But most laws adopted after 1987 are in Bengali. Family law is intertwined with religious law. Bangladesh has significant international law obligations.
For the government of India, Part XI of the Constitution of India – consists of Articles on Relations between the Union and States.
Smith v. Turner; Norris v. Boston, 48 U.S. 283 (1849), were two similar cases, argued together before the United States Supreme Court, which decided 5–4 that states do not have the right to impose a tax that is determined by the number of passengers of a designated category on board a ship and/or disembarking into the State. The cases are sometimes called the Passenger Case or Passenger Cases.
The constitution of the United Kingdom or British constitution comprises the written and unwritten arrangements that establish the United Kingdom of Great Britain and Northern Ireland as a political body. Unlike in most countries, no attempt has been made to codify such arrangements into a single document, thus it is known as an uncodified constitution. This enables the constitution to be easily changed as no provisions are formally entrenched; the Supreme Court of the United Kingdom recognises that there are constitutional principles, including parliamentary sovereignty, the rule of law, democracy, and upholding international law.
State governments in India are the governments ruling over 28 states and 8 union territories of India and the head of the Council of Ministers in a state is the Chief Minister. Power is divided between the Union government and state governments. While the Union government handles defence, external affairs etc., the state government deals with internal security and other state issues. Income for the Union government is from customs duty, excise tax, income tax etc., while state government income comes from sales tax (VAT), stamp duty etc.; now these have been subsumed under the various components of the Goods and Services Tax
Federalism in India refers to relationship between the Central Government and the State governments of India. The Constitution of India establishes the structure of the Indian government. Part XI of the Indian constitution specifies the distribution of legislative, administrative and executive powers between the union government and the States of India. The legislative powers are categorised under a Union List, a State List and a Concurrent List, representing, respectively, the powers conferred upon the Union government, those conferred upon the State governments and powers shared among them.
Section 125 of the Constitution Act, 1867 is a provision of the Constitution of Canada relating to taxation immunities of the federal and provincial governments. The section provides that the property of the provincial and federal governments are not subject to taxation.
The Concurrent List or List-III is a list of 52 items given in the Seventh Schedule to the Constitution of India. It includes the power to be considered by both the union and state government. The legislative section is divided into three lists: Union List, State List and Concurrent List. Unlike the federal governments of the United States, Switzerland or Australia, residual powers remain with the Union Government, as with the Canadian federal government.
The Sixth Amendment of the Constitution of India, officially known as The Constitution Act, 1956, brought taxes on inter-State sales and purchases of goods other than newspapers within the exclusive legislative and executive power of the Union, and levied taxes on inter-State sales and purchase of goods other than newspapers. Although these taxes would be levied and collected in accordance with an Act of Parliament, they would not form part of the Consolidated Fund of India, but would accrue to the States themselves in accordance with such principles of distribution as may be formulated by Parliament by law.