Tag: Constitutional law

South India Corporation (P) Ltd Vs Secretary, Board of Revenue, Trivandrum and another-13/08/1963

Art. 372 cannot be construed in such a way as to enlarge the scope of the saving of taxes, duties, cesses or fees. To state it differently, Art. 372 must be read subject to Art. 277. We have already held that an agreement can be entered into between the Union and the States in terms of Art. 278 abrogating or modifying the power preserved to the States under Art. 277


Article 31, like Art, 19 (1) (f), is concerned with “property.” Both the Articles are in the same chapter and deal with fundamental rights. Therefore, it is reasonable to say that the […]