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Report No. 61

6.12. Parliament's power under the residuary power entry.-

That being the position, the proper course would be to enact Central legislation on the subject of amounts illegally collected by any person from members of the public by way of tax though not chargeable as tax. Since legislative power in this regard does not fall within any particular taxation entry,1 it would fall only under the residuary power, which rests with the Parliament.2 Therefore, the proposed provision could be made applicable to all amounts levied under the guise of tax, but not so legally leviable.

1. See para. 6.11, supra.

2. Constitution Seventh Schedule, Union List, entry 97.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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