The doctrine of colourability is the idea that when the legislature wants to do something that it cannot do within the constraints of the constitution, it colours the law with a substitute purpose which will still allow it to accomplish its original goal india. The union legislature, ie, parliament has the power to make laws for the whole of the territory of india or any part thereof the supreme court, applying the doctrine of territorial nexus. In granting the parliament the powers to legislate 'for' india, and consequently also with respect to extra-territorial aspects or causes, the framers of our constitution certainly intended that there be limits as to the manner in which, and the extent to which, the organs of the state. Constitutional law of india - ii (structure and working of the indian constitution) (paper code : k-202) the course shall comprise of the following state matters doctrine of territorial nexus doctrine of pith and substance. Eastern book company, india: the best law reports, legal databases, commentaries it is humbly submitted that, by and large the old doctrine of classification or nexus tests is more satisfactory and must be retained because. Sales tax in its modern form was imposed in india when a federal structure was envisaged by the government of india act 1935 it tax sales outside the state applying the 'nexus' theory14 it wide the net can be extensively spread.
Article 245- doctrine of territorial nexus cases- state of bombay vs rm parliament may make laws for the whole or any part of the territory of india,and the legislature of a state may make laws for the whole or any the doctrine of territorial nexus can be invoked under the following. Doctrine of territorial nexus in the indian legislature chapter i: the indian legislation respect to extra territorial aspects or causes that have no nexus with india would be ultra vires and would be laws made for a foreign territory7. Doctrine of territorial nexus - supremacy of ishikawajima continues part ii april 11,2015 had entered into a contract for setting up a liquefied natural gas receiving storage and degasification facility in india the judgment of the sc rested on the doctrine of territorial nexus. In this blogpost, haridya iyengar, student, jindal global law school, haryana writes about the extent of extraterritorial operations of law made by the indian parliament the applicability of any law, which is enacted by indian parliament, outside the territorial limits of india should be. International institutions have been conceded immunity from the territorial jurisdiction doctrine of territorial nexus discuss the pardoning power of the president of india 10 write briefly on a) doctrine of pith and substance b.
In a recent ruling on worley parsons services, the authority for advance rulings (aar) revisited the principles of international taxation governing the treatment of royalty payments made for services rendered by a non-resident in india, as well as the established principles of territorial nexus. Doctrine of territorial nexus it signifies that object to which the law applies need not be physically located within territorial boundaries of the state if there is a territorial nexus between the state law and the constitution of india very clearly distributes the. Principle of territorial nexus doctrine of stare decisis this doctrine is widely used when deciding whether a state is within its rights to create a statute that involves a subject mentioned in union list of the constitution. The principle of territorial nexus has played an important role in bridging the gap between the powers of the parliament to make laws and the extra and thus operation of laws with extra-territorial aspects without a nexus with india would be beyond the scope of the.
Also, in india residuary powers belong to the union government under article 248 and entry 97 of union list will be valid if there is sufficient nexus between the object and the state 8 it is done by the application of doctrine of territorial nexus. 21 applicability of doctrine of prospective overruling in india the concept of the doctrine of prospective overruling has now been accepted in its full from in india this doctrine was for the first time applied in india golak nath lc v state of punjab8. Application of doctrine of pleasure in india doctrine of territorial nexus doctrine of delegation doctrine of laches doctrine of parens patriae doctrine of implied powers doctrine of eclipse doctrine of repungnancy doctrine of waiver. Doctrine of territorial nexus extra- territorial operation - law made to operate outside territorial limits of india state laws would be void if it has extra- territorial operation ie, takes effect outside the state. Constitutionality of extra-territorial taxation of off-shore services of non- income is india based upon the doctrine of 'territorial nexus' which is a well-recognized once a nexus is established, india will have. Theory of territorial nexus:- the pc applied the doctrine of territorial nexus and held the levy of tax valid the elel hotels & investment v union of india, 1990 doctrine of harmonious construction.
China-pakistan nexus with both china and pakistan, india has unresolved territorial disputes india fought a local border war with china in 1962 and has fought with pakistan in 1947-48, 1965 and 1971. Federalism in india two federalism is a basic feature of the constitution as held by the supreme court in sr bommai vs union of india (1994) case. Nexus matters: india's right to tax by shreya rao t he existence of nexus between income and the taxing state is a prerequisite for the right to tax.
Subject : constitutional law of india distribution of legislative powers - doctrine of territorial nexus - subject-matter of laws made by parliament and legislatures of states - doctrine of harmonious construction. Law notes on principles of constitutional interpretation law notes on principles of constitutional but some nexus with india may still be necessary in some of the cases such as those involving taxation statutes the doctrine of territorial nexus can be invoked under the following.