The government of West Bengal has recently imposed a tax on the entry of goods into the local areas of the State. According to the Finance Minister, this will help meet 'cost for facilitating trade and industry in the State'. Many States impose entry tax on goods coming into their areas of jurisdiction. Entry Tax is imposed by States under the provisions of Entry 52 of the State List and Article 304 of the Indian Constitution. These read as under: Entry 52, List II of the Seventh Schedule (State List) “Taxes on the entry of goods into a local area for consumption, use or sale therein.” Article 304: Restriction on trade, commerce and intercourse among States "Notwithstanding anything in article 301 or article 303, the Legislature of a State may by law – (a) impose on goods imported from other States or the Union territories any tax to which similar goods manufactured or produced in that State are subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced; and (b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that State as may be required in the public interest: Provided that no Bill or amendment for the purposes of clause (b) shall be introduced or moved in the Legislature of a State without the previous sanction of the President." Are there any restrictions to the power of States to impose entry taxes? The use of the words 'so, however, as not to discriminate ' and 'reasonable restrictions' in the above articles constrain the power of States to some extent. Several petitions challenging the imposition of entry taxes have been filed before courts. In 2008, the Supreme Court has referred the entry tax issue to a larger bench. This case is currently pending. What are the arguments in favour and against the imposition of such taxes? Arguments in favour of entry tax
Arguments against entry tax
In addition to the above, it can also be said that an entry tax goes against the principle envisaged under the Goods and Services Tax (GST) regime. The GST aims to create a common market throughout India without any taxes on inter-state movement of goods. A Constitutional Amendment Bill to facilitate the implementation of GST is currently pending in Parliament.
The Prevention of Torture Bill, 2010 was introduced in the Lok Sabha on April 26, 2010, and was passed by the Lok Sabha on May 6 (See Bill Summary here). The Bill was not referred to a Standing Committee of Parliament. The Bill has been introduced to allow India to ratify the United Nations Convention against Torture and Other Cruel, Inhuman and Degrading Treatment or Punishment. The Convention against Torture requires member countries to bring their domestic legislation in conformity with the provisions of the Convention. The main features of the Bill, and the issues are highlighted below (For the PRS Legislative Brief on the Bill, click here). Main features of the Torture Bill
| Features | Explanation |
| Definition of ‘torture’ | A public servant or any person with a public servant’s consent commits torture if all three conditions are met:
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| When is torture punishable? |
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| Conditions under which courts can admit complaints |
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The definition of torture The definition of torture raises the following issues:
Dilution of existing laws on torture The Bill makes it difficult for those accused of torture to be tried. This is because (a) complaints against acts of torture have to be made within six months, and (b) the previous sanction of the appropriate government has to be sought before a court can entertain a complaint.
| Relevant provisions in the Criminal Procedure Code and the Bill. | ||
| Subject | Criminal Procedure Code | Bill |
| Requirement of government sanction | Sanction needed if (a) a public servant is not removable except with the sanction of the appropriate government, and (b) the public servant was acting in the course of his duties. | Prior sanction of the appropriate government needed in all cases. |
| Time limits for filing complaints | Time-limits exist for offences punishable with maximum imprisonment of up to three years. No time limits for offences which are punishable with imprisonment of more than three years. | There is a time-limit though torture is punishable with maximum imprisonment of up to ten years. Complaints have to be filed within six months. |
| Sources: Sections 197 and 468 of the Criminal Procedure Code, 1973; PRS. | ||
Independent authority to investigate complaints There is no independent mechanism/ authority to investigate complaints of torture. The investigating agency in most cases of torture would be the police. In many cases, personnel of the police would also be alleged to have committed torture. In such cases, the effectiveness of investigations in incidents of torture will be affected.
| Independent authorities in other countries to investigate incidents of torture. | |
| Country | Authority/ Institution |
| France | Comptroller General of the places of deprivation of liberty |
| Germany | The Federal Agency for the Prevention of Torture |
| New Zealand | Human Rights Commission, Police Complaints Authority, Children’s Commissioner |
| United Kingdom | 18 different organisations, including Independent Monitoring Board, Independent Custody Visiting Associations, etc. |
| Sources: National Preventive Mechanisms, UN Subcommittee on Prevention of Torture; PRS. | |
Police Personnel sent for trials under existing laws, and convictions 
