ARTICLE 268A omitted after Constitution 101st Amendment Bill 2016

By | August 4, 2016

ARTICLE 268A

 [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016

AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016]

ARTICLE 268A

Service tax levied by Union and collected and appropriated by the Union and the States.

268A. 2 [Omitted by the Constitution (One Hundred and First Amendment) Bill, 2016.]

 


2. Prior to its omission, article 268A, as inserted by the Constitution (Eighty-eighthAmendment) Act, 2003, w.e.f. 19-2-2004, read as under :

“268A. Service tax levied by Union and collected and appropriated by the Union and the States.—(1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).

(2) The proceeds in any financial year of any such tax levied in accordance with the

provisions of clause (1) shall be–

(a) collected by the Government of India and the States;

(b) appropriated by the Government of India and the States,

in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.”

Download RELEVANT PROVISIONS OF CONSTITUTION OF INDIA [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016

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  1. Pingback: Constitution 101st Amendment Act 2016 -GST | Tax Heal

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