Tax and Fundamental Rights

Case List

1. Kesavananda Bharati v. State of Kerala, Air 1973 Sc 1461.

2. N. Venugopala Ravi Varna Rajahv. Union of India, (1969( 1 SCC 681.

3. State of Kerala v. Haji K. Kutty Naha, AIR 1969 SC 378.

4. Anandji Haridas & Co. v. S.P. Kushare, AIR 1968 SC 565.

5. Hira Lal Rattan LAl v. State of UP and Anr., 1973 AIR 1034.

Table of Contents

1. Introduction…………………………………………………..5

2. The Perennial questions………………………………………6

3. Specific look at combination…………………………………6

4. General overview of combination……………………………9

5. Conclusion…………………………………………………..16

Introduction

When looking up at India as a country with the largest democracy and the biggest Consitution, it is important to see that the people are provided with rights which cannot be subjected to any form of violation. It seems for a decent living, the State charges by way of tax, implementing public usage as far as possible. Taking into consideration the current trend of scams and corruption, the taxpayer may as well go and reside in another country where his hard earned money would be given more respect.

When it comes to parting with salary or any form of income for the purposes of a greater good, it needs to be taken into account whether the person is in a position to look at the greater good. In these times when liberalisation and globalisation have taken a strong hold of the public, it becomes difficult to ascertain how far a person should go to satisfy his family’s needs and just how far to feed scams.

Although the abovementioned is the practical view on the topic, a general perspective over the constitutional provisions being etched with a glow of taxation laws is looked up on. Thus, a look on equality and effect of surveys becomes unavoidable. This, more often than not also forms the main discussion and thus has been treated the same.

The Perennial questions

Aren’t every form of Fundamental Rights, crushed with scams and corruption reaching the very roots of our...