Legal GK July

Download as docx, pdf, or txt
Download as docx, pdf, or txt
You are on page 1of 7

Constitutional Morality

Constitutional morality entails the adherence to constitutional norms within a


democratic system. It goes beyond the literal interpretation to encompass a
commitment to values such as sovereignty, social justice, and equality in
constitutional adjudication. The term was first coined by British historian George
Grote in his twelve-volume work, A History of Greece. In essence, constitutional
morality embodies the balance between freedom and restraint. That is, citizens
submit to constitutional authorities and, at the same time, have the freedom to
criticise those in power.
Constitutional morality in Indian Constitution
 Though the term constitutional morality is not explicitly used in the Indian
Constitution, it is deeply embedded in several of its sections:
o Preamble: It outlines the principles that underpin our democracy,
including justice, liberty, equality, and fraternity.
o Fundamental Rights: It safeguards individuals’ rights against the
arbitrary use of state power. Notably, the Supreme Court allows for the
enforcement of these rights under Article 32.
o Directive Principles: They provide guidelines for the state to pursue
the goals set by the constitution’s framers, drawing from Gandhian,
socialist, and liberal intellectual philosophies.
o Fundamental Duties: Alongside their rights, citizens also have
responsibilities to the nation.
o Checks and Balances: It includes judicial review of legislative and
executive actions, legislative oversight of the executive, etc.
Supreme Court’s viewpoint
 In the 2015 Krishnamoorthy case, the court emphasised that constitutional
morality is essential for good governance.
 In the case of Union of India vs. Government of the NCT of Delhi, it was
ruled that high-ranking officials must adhere to constitutional morality and
uphold the ideals outlined in the Constitution to prevent the arbitrary use of
authority.
 The Court, in the Government of NCT of Delhi case (2018), likened
constitutional morality to a “second basic structure doctrine”, emphasising its
role in curbing arbitrary authority.
 Similarly, in Navtej Singh Johar & Ors. vs. Union of India, the Supreme
Court held that Section 377 infringed upon the rights of the LGBTQI
community and violated the fundamental values of individual dignity as
enshrined in Articles 14, 19, and 21 of the Constitution.
 In its decision in Justice K S Puttaswamy and Anr. vs. Union of India and
Ors., the Supreme Court confirmed the constitutional validity of Aadhaar with
certain restrictions, underscoring the role of courts in checking executive
abuse of power.
 In the Justice K S Puttaswamy case (2018), the Court reiterated its duty to
uphold constitutional morality by nullifying any law or executive action that
contravenes the constitution.
Challenges
 There have been debates on the interpretation of constitutional morality,
particularly regarding conflicts between individual rights and collective
interests or between different constitutional provisions. For example, issues
like affirmative action, freedom of speech, and right to privacy have all
invoked discussions on constitutional morality.
Conclusion
 The judiciary plays a crucial role in interpreting the Constitution and upholding
its values. Courts often invoke constitutional morality to strike down laws or
actions that violate fundamental rights or undermine democratic principles.
Constitutional morality is not static but evolves over time to reflect changing
societal norms and values. In conclusion, constitutional morality in India
serves as a guiding principle for governance, ensuring that all actions and
decisions adhere to the core values enshrined in the Constitution. It is a
dynamic concept that balances rights with responsibilities and facilitates the
progress towards a just and equitable society.

Goods and Service Tax


The 101st Amendment Act of 2016 paved the way for the introduction of GST and
was implemented on 1 July 2017, in India.
Goods and Services Tax (GST)
 GST is a unified tax system that replaced multiple indirect taxes levied by
both the Central and State Governments. The GST system follows a dual
structure, comprising Central GST (CGST) and State GST (SGST), levied
concurrently by the Central and State governments, respectively. Additionally,
an Integrated GST (IGST) is levied on interstate supplies and imports, which
is collected by the Central Government but apportioned to the destination
state.
Goods and Services Tax (GST) Council
 The Goods and Services Tax (GST) Council is a constitutional body
established under Article 279A of the Indian Constitution through the 101st
Amendment Act of 2016.
 The Union Finance Minister is the Chairperson of the GST Council.
 The GST Council makes recommendations to the Union and the States on
key GST-related issues, including:
o Taxes, cesses, and surcharges to be subsumed under GST
o Goods and services to be subject to or exempt from GST
o Model GST laws, principles of levy, and apportionment of IGST
o Tax rates, thresholds, special provisions, and any other matter relating
to GST
 Dispute resolution: The Council also serves as a platform to resolve
disputes between the Centre and the States or among the States themselves
on GST-related matters.
 The Centre has one-third of the total voting power, while the States
collectively have two-thirds.
Salient Features of GST
 One Nation, One Tax: GST brought uniformity in the tax structure across
India, eliminating the cascading effect of taxes.
 Destination-based Tax: GST is a destination-based tax, levied at each stage
of the supply chain, from the manufacturer to the consumer.
 Input Tax Credit (ITC): GST allows for the utilization of input tax credit,
wherein businesses can claim credit for the tax paid on inputs used in the
production or provision of goods and services. This helps avoid double
taxation and reduces the overall tax liability.
 Online Compliance: GST introduced an online portal, the Goods and
Services Tax Network (GSTN), for registration, filing of returns, payment of
taxes, and other compliance-related activities.
 Anti-Profiteering Measures: The government established the National Anti-
Profiteering Authority (NAA) to monitor and ensure that businesses do not
engage in unfair pricing practices and profiteering due to the implementation
of GST.
 Composition Scheme: The composition scheme is available for small
taxpayers with a turnover below a prescribed limit. Under this scheme,
businesses are required to pay a fixed percentage of their turnover as GST
and have simplified compliance requirements.
Challenges
 Refund delay issues: the Government has taken many steps to smoothen
the process of export refunds, automatic processing of refunds has always
been an area of major concern under GST.
 Adoption & Technical Issues: Small and medium businesses are still
grappling to adapt to the tech-enabled regime.
 The 15th Finance Commission, in its report, has also highlighted several
areas of concern in the GST regime relating to:
o multiplicity of tax rates,
o shortfall in GST collections vis-à-vis the forecast,
o high volatility in GST collections,
o inconsistency in filing of returns,
o dependence of States on the compensation from Centre
Way Ahead
 Goods and Services Tax (GST) has undoubtedly marked a watershed
moment in India’s economic landscape. By streamlining the indirect tax
system, it has paved the way for a more efficient and transparent tax regime.
 Despite initial challenges and ongoing adjustments, GST holds the promise of
fostering economic growth, improving tax compliance, and creating a more
robust revenue system for the government.
 As the Indian economy continues to grow, the GST framework should be fine-
tuned to address challenges and reap maximum benefits.

16th Finance Commission


 The Government of India, with the approval of the President of India, has
constituted the Sixteenth Finance Commission, in pursuance to Article 280(1)
of the Constitution. It Focuses on devolution of the consolidated fund to
states and local bodies.
Duration and Scope
 The 16th Finance Commission recommendations will cover a period of five
years starting from April 1, 2026.
 Distribution of Tax Proceeds: Determine how taxes shared between the
Union and States (under Part XII, Chapter I of the Constitution) should be
distributed.
o Allocate shares of these proceeds among the States.
 Grants-in-Aid Principles: Define principles governing grants-in-aid of State
revenues from the Consolidated Fund of India.
o Specify sums to be granted to States under Article 275 of the
Constitution, excluding purposes specified in provisos to clause (1) of
that article.
 Augmentation of State Consolidated Fund: Recommend measures to
enhance the Consolidated Fund of a State.
o This enhancement aims to supplement resources for Panchayats and
Municipalities within the State, based on recommendations from the
respective State Finance Commissions.
 Review of financing Disaster Management initiative: It is also mandated to
review the present arrangements on financing Disaster Management
initiatives, with reference to the funds constituted under the Disaster
Management Act, 2005 (53 of 2005), and make appropriate
recommendations thereon.
Existing Challenges and Issues
 Despite efforts by multiple Finance Commissions, financial support to Urban
Local Bodies (ULBs) remains inadequate. The fiscal health of municipalities is
poor, affecting both city productivity and quality of life.
 Intergovernmental transfers (IGTs) to ULBs are only 0.5% of GDP, much
lower than in other developing countries (2-5%).
 Impact of Taxation System: Introduction of GST reduced ULBs’ tax revenue
significantly.
o State Finance Commissions recommended minimal IGTs from states to
ULBs (about 7% of state revenue).
 Role of Census Data: Lack of updated Census data (2011 being the latest)
hampers evidence-based fiscal devolution.
 Significant urbanization and migration to Tier-2 and 3 cities underscore the
need for accurate data.
 Concerns with Parallel Agencies: Growth of parallel agencies undermines
local governments financially and operationally.
o Programs like MP and MLA Local Area Development Schemes distort
federal structure roles.
Conclusion and Way Forward
 Cities contribute significantly to India’s GDP (66%) and government
revenues (90%) and they are Essential for overall national development
 Therefore ,The 16th FC must consider India’s urbanisation dynamism
 Migration to Tier-2 and Tier-3 cities underscores the importance of
capturing demographic changes and infrastructure demands accurately.
 The 16th Finance Commission should prioritize recommending robust fiscal
measures to strengthen ULBs financially.
 Stable IGTs are critical to supporting ULBs until they can enhance their own
revenue generation capabilities.
 Property tax collection should be improved in parallel with State GST to
enhance local revenues.
 Emphasis on maintaining transparent accounts and efficient resource
allocation for pollution control, primary healthcare, solid waste management,
and drinking water facilities.

EDUCATION
– During British rule, the Government of India Act, 1935 established a Federal
Structure in our polity, distributing legislative subjects between the Federal
Legislature (now the Union) and the Provinces (now the States).
– Education, being an essential public good, was initially placed under the Provincial
List. After independence, this arrangement continued, with education falling under
the ‘State List’ in the distribution of powers. However, during the Emergency, the
Swaran Singh Committee recommended placing ‘Education’ in the Concurrent List
to facilitate all-India policies on the subject. It led to the 42nd Constitutional
Amendment (1976), which shifted ‘Education’ from the State list to the
Concurrent List.
– 44th Constitutional Amendment (1978): The Janata Party government attempted to
reverse the 42nd amendment by bringing ‘Education’ back to the State List, but it
didn’t pass in the Rajya Sabha.
– The Seventh Schedule (Article 246) of Indian Constitution plays a crucial role in
defining the distribution of powers between the Union (Central) government and the
State governments. It ensures a clear division of powers between the Union and
State governments, and prevents overlapping or conflicting legislation. If there’s a
conflict between Union and State laws on a Concurrent subject, the Union law
prevails.
Three Lists
– Union List (List I): It includes subjects on which only the Union government has the
authority to legislate. Examples include defence, foreign affairs, and currency etc.
– State List (List II): This list covers subjects on which only the State governments
can legislate. Examples include police, public health, and agriculture etc.
– Concurrent List (List III): This list includes subjects on which both the Union and
State governments can legislate. Examples include criminal law, marriage, and
bankruptcy etc.

Key Constitutional Provisions Related to Education in India


– Article 15: Prohibits discrimination on grounds of religion, race, caste, sex, or place
of birth. It extends to educational institutions as well.
– Right to Education (Article 21A): The Constitution recognizes the right to education
as a fundamental right. It guarantees free and compulsory education for children
between the ages of 6 and 14 years.

Directive Principles of State Policy (DPSP)


– Article 41: It highlights the importance of ensuring equal opportunities for education
and minimising inequalities.
– Article 45: The DPSP under Article 45 emphasises that the state shall endeavour to
provide free and compulsory education for all children up to the age of 14.
– Article 46: Promotes the educational and economic interests of Scheduled Castes,
Scheduled Tribes, and other marginalised sections.
Article 51A(j): Citizens are duty-bound to strive for excellence in all spheres of
individual and collective activity, including education.

Language and Education


– Article 350A: Ensures the right to instruction in the mother tongue at the primary
level.
– Article 29: Protects the cultural and educational rights of minorities, including the
right to establish and administer educational institutions.

Autonomy of Educational Institutions


– Article 30: Grants religious and linguistic minorities the right to establish and
administer educational institutions of their choice.
– Article 32: Provides the right to move the Supreme Court for the enforcement of
fundamental rights, including educational rights.

Role of the State


– Article 41: The state shall make effective provisions for securing the right to work,
education, and public assistance.
– Article 44: Encourages the state to promote a uniform civil code, which could
impact personal laws related to education.

You might also like