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Report No. 61

7.11. No constitutional difficulty.-

Prima facie, therefore, there should not be any legal difficulty in regard to the insertion of a provision for the establishment of check-posts or the adoption of other measures, which may be reasonably necessary for preventing the evasion of the tax levied under the Central Sales Tax Act. Any objection under Article 301 of the Constitution could be met by relying Article 302.

What precise provisions should be made, is a matter of administrative character and we suggest that the Department concerned may, if it regards the establishment of check-posts (or the adoption of other measures) necessary for the proper enforcement of the Central Sales Tax Act, chalk out an outline of such measures, and process the matter in consultation with the Ministry of law. As already pointed out1, the provisions of Articles 19 and 31 of the Constitution will have to be borne in mind when drafting such provisions.

1. See para. 7.6, supra.

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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