Report No. 49
28. Points summed up.-
To summarise what we have stated above, the proposal in question can be implemented without constitutional amendment, for the following reasons:-
(i) The proposed legislation falls, in pith and substance, within the Union List, entry 82, and is therefore within the competence of Parliament1.
(ii) A wide interpretation should be placed on the legislative entries, including those relating to taxation2.
(iii) The power to enact a law levying a tax includes the power to enact provisions for the effective enforcement of the law. The judicial decisions as to taxation Laws are instructive in this context3.
(iv) The fact that the provision in the Estate Duty Act, section 34(2), has stood unchallenged for twenty years, lends further support to a view favouring validity of the proposal4.
(v) Any doubt regarding the validity of a law should be settled in favour of its validity, unless there are strong reasons to the contrary5.
1. Paras. 9 to 11, supra.
2. Paras. 12-13, supra.
3. Paras. 14 to 21, supra.
4. Paras. 22 to 24, supra.
5. Para. 25, supra.
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