301 interpretation

All form of trade btw one state and other must be absolutely free

Athiya bari tea cm. vs state of assam

Tax be the only matter to stop goods from going to another state

Stop the freedom of T and C by imposing taz

Assam taxation act 1954, all the tea bags will be taxed which go to other states
from assam.

SC struck down the acts saying its unconstitutional

RULE 1
Direct and immediate test- any direct and immediate tax will be
unconstitutional

RULE 2
If the tax is indirect and remote it is constitutional

1. Who will impose the tax?

Only centre has power to make taxation.

Khayerbari tea co. vs state of assam

struck down the athiya bari judgment.

Any good coming to assam have to pay road tax.

Rule 1: the rule of proportionality in the matters of trade and commerce will be
ascertained by the object of the act, not the nexis of the act.
Automobile transport lim. vs state of rajasthan

Rule 1: a measure or taxation measure that violates freedom of trade and

commerce will be ascertained if the taxation rule is indirect and remote.

RULE 3

If it is direct and immediate, still will be constitutional, if 2 conditions are fullfiled

A. Regulatory tax
B. Compensatory tax.

In a orderly society some form of taxation is required.

State of madras vs NK Natrajan Mudarlar

Central sales tax CST i.e. interstate tax is violative, but is constitutional because is
form of compensatory tax and regulatory tax.

Malwa bus service lim. Vs State of Punjab

2006
Jindal stainless steel company vs State of Haryana

Case on entry taxation system

Entry tax was made constitutional. Direct and immediate tax is not the only tax,
everything cannot be put on the direct and immediate tax depends on the facts and
circumstances of the case.
If the stste of TN produces a lot of timber and all the export to Andhra Pradesh is
ban, than it is unconsti

Now, it will go to HC or SC to see whether it is uncosnti or not.

State has power to impose tax, every case canot go to court, else it will be
discretion of court.

Trade, Commerce and Intercourse

Intercourse= movement of goods.

What type of goods? Commercial or non commercial goods?

What do you mean by intercourse?

What type of goods can you sell? Can the govt stop the supply of drug, alcohol?

Whether the goods should be n public policy or not?

Article 301 includes both commercial and non commercial goods.

State has the right to regulate; goods only for public interest can be saved under
301.

State of Bombay vs RMDC

If you have won the lottery, you cannot claim the lottery; it is not saved under 301.

301 is constitutional right not FR, FR comes first, then constitutional rights.

Fateh Chand Ahmed Lal vs State of Maharashtra

1st time the business of money landing was taken up. SC said it is against the very
interest of public interest or public policy. Money landing technically is not a
business.

In India we basically don not have the commerce clause, but 301 – 307 can be
called commerce clause. But not freely used, lot of restrictions and provisions.
Article 302

Parliament has the power to make any law restricting trade and commerce only
subject to public interest.

Hoke vs USA

Selling and buying of women was made unconstitutional.

Concept of FR was linked with public interest.

Public interest defers from case to case.

Defence of India rules there are rules regarding stopping the immigrants.

Surajmal Roopcahnd Co. pvt ltd vs State of Rajasthan

Selling of grains can be stopped during war to serve them to army and other people
and that’s for bigger public interest.
Article 25

Religion is nowhere defined.

Shirur math case

Religion is just a thought or belief of person. Para 47 of this judgment.

Essentiality test determines the codified and uncodified part of religion. Because
court or constitution canot interfere with the uncodified part.

Also, it must be essential part, if it is not essential part of the religion and is
uncodified, it still can be struck down.

Narassu Appa Ali vs State of Bombay 1951 HC Bombay

Personal law cannot be interfered by courts.

Essential or non essential part of religion is subjective to judges and decided by

them, so all this is bizarre. Test is absolutely flawed in nature.

S P Mittal vs UIO

Aurobindo’s teaching must be declared new religion, it was struck down.

Bijoy Emmanuel vs State of Kerala

3 students of believers of Jeyoha witness were expelled from school for not
standing for National Anthem.

Acharya Jagdish Waradan Avadhut vs Commissioner of Police

Article 25 will protect you if anything is essential part of religion.

M Smile Farukhi vs UOI

John Vallathon vs UOI

Sec 118 of Indian sucession act was made unconstitutional.

Giving gifts in Christian religion is not essential part.

Why do we start with subject to public order, health or morality?

Why your larger right of praying is lesser compared to larger public rights?

Ramji lal modi vs state of UP

Sec 295 of IPC and sec 153 (a) of IPC, creating religious enimity btwn two group
is criminal offence under IPC.

ANTI CONVERSION LAWS

They are constitutional incountry.

Rev. Stainiaslus vs state of MP

If the conversion is voluntary in nature, than only it is allowed. Anti conversion

laws are also subject to public order and morality.
ARTICLE 26

Administration of property and other things

Shri adi vishweshwar rao kashi vishwanath temple vs. state of UP

Removing the pandas and on particular denomination which Is not integral part of
it would not be under this article.

N adityan vs. Travancore devasan board

How many times will the arti happen, this is total religious matter and court won’t
interfere.

OWNING AND ADMINISTRATION OF PROPERTY

Art 26 have their own properties, ownership s basically trust, and trust are saved
under art 26.

If today govt wants to own a property, whether the govt will stop them? NO,

Ayodhaya temple is under the UOI and UP govt. govt by law can take any
property.

Madras Hindu religion and charitable endowment act.

ARTICLE 27

Tax/Fee

No compulsion to pay taxes and that tax can be used to promote any religion.

1. Haj committee Act of 2002

SC has clearly said that,

27 says, no one can be compelled to pay tax, but said nothing about paying
fee.
TAX: tax is compulsory and general to all and you don’t know what purpose
you are using.
FEE: is for a particular group for getting some special benefits. It is like
‘quid pro quo’.

Orissa hindu religious endowment act, 1939

Fees will be collected by the state form the temple which has income of
more than rs. 250.

Jagganathn ramanuj das vs. state of orrisa

Imparting religious education or knowledge about one person is not

RD rabi and tribal

Praful garodia vs. UOI

He filed Haj subsidy is violating art 27
SC said; Amount is small and insignificant in nature, it is protected in art 27.

ARTICLE 28
Religious instruction and religious worship
Imparting religious knowledge
1. No religious instruction will be imparted in school wholly funded by
state.
Dav college Bhatinda vs. state of Punjab

2. No religious instruction can be given in edu institution established or

endorsed by trust, administered by state.
3. No prohibition in imparting religious instruction in an institution
administrated by state, but no compulsory for those who are not part of
those religion.

Aruna Roy vs. UOI

Teaching Ramayana, Quran etc is not religious teaching but just instructions,
and instructions are saved under art 28.