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| AMENDMENTS SECTION OF:1 |
THE CONSTITUTION (SIXTH AMENDMENT) ACT, T946
SECTION OF: 1
SIXTH AMENDMENT
[11th September 1956.]
An Act further to amend the Constitution of India.
BE it enacted by Parliament in the Seventh Year of the Republic of India as follows:-
1. Short title.-This Act may be called the Constitution (Sixth Amendment) Act, 1956.
2. Amendment of the Seventh Schedule.-In the Seventh Schedule to the Constitution,-
(a) in the Union List, after entry 92, the following entry shall be inserted, namely:-
"92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce."; and
(b) in the State List, for entry 54, the following entry shall be substituted, namely:-
"54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I.".
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3. Amendment of article 269.-In article 269 of the Constitution,-
(a) in clause (1), after sub-clause (f), the following sub-clause shall be inserted, namely:-
"(g) taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce."; and
(b) after clause (2), the following clause shall be inserted, namely:-
: "(3) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce.".
4. Amendment of article 286.-In article 286 of the Constitution,-
(a) in clause (1), the Explanation shall be omitted; and
(b) for clauses (2) and (3), the following clauses shall be substituted, namely:-
"(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1).
(3) Any law of a State shall, in so far as it imposes or authorizes the imposition of, a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce, be subject to such restrictions and conditions regarding the system of levy, rates and other incidents of the tax as Parliament may by law specify.".
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FAQ
What is a constitutional amendment?
The process of making changes in the fundamental law of the country i.e. the Constitution is called constitutional amendment. The amendment process prescribed for amending the Constitution of India is neither as flexible as that of Britain nor as rigid as that of the United States, but is a synthesis of both.
What is the Constitution Amendment Act 1951?
An Act to amend the Constitution of India. 1. Short title.-This Act may be called the Constitution (First Amendment) Act, 1951. 2. Amendment of Article 15. - In Article 15 of the Constitution, 'Scheduled Castes and Scheduled Tribes.'' 3. Amendment of Article 19 and validation of certain laws. - (1)
How many amendments are there in the United States?
1ins. By the Constitution (Forty-fourth Amendment) Act, 1978, s. 40 (from 20-6-1979). 2in. By the Constitution (Forty-second Amendment) Act, 1976, s. 53 (w.e.f. 3-1-1977) 3In. By the Constitution (Forty-ninth Amendment) Act, 1988, s. 3.
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