Advocatetanmoy Law Library
60. The Constitution (Sixtieth Amendment) Act, 1988—The Act amends clause (2) of Article 276
of the Constitution so as to increase the ceiling of taxes on professions, trades, callings and
employment from Rs 250 per annum to Rs 2,500 per annum. The upward revision of this tax will help
state governments in raising additional resources. The proviso to clause (2) has been omitted.
61. The Constitution (Sixty-first Amendment) Act, 1989—The Act provides for reducing voting age
from 21 to 18 years by amending Article 326 of the Constitution to provide to the unrepresented youth
of the country an opportunity to give vent to their feelings and help them become a part of political
process.
62. The Constitution (Sixty-second Amendment) Act, 1989—Article 334 of the Constitution lays
down that the provisions of the Constitution relating to the reservation of seats for the Scheduled
Castes and the Scheduled Tribes and the representation of the Anglo-Indian community by nomination
in the Lok Sabha and in the Legislative Assemblies of the States shall cease to have effect on the
expiry of a period of 40 years from the commencement of the Constitution. Although the Scheduled
Castes and the Scheduled Tribes have made considerable progress in the last 40 years, the reasons
which weighed with the Constituent Assembly in making provisions with regard to the aforesaid
reservation of seats and nomination of members, have not ceased to exist. The Act amends Article
334 of the Constitution to continue the reservation for the Scheduled Castes and the Scheduled Tribes
and the representation of the Anglo-Indians by nomination for a further period of 10 years.
