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.
Indiscipline and disruptions in Parliament are much talked about issues. Not only are disruptions a waste of Parliament's valuable time, these significantly taint the image of this esteemed institution. Commotion in Rajya Sabha over the introduction of Women's Reservation Bill and the subsequent suspension of 7 MPs has brought this issue back to the forefront. We thought it might be useful to research and highlight instances in the past when the House had had to deal with similar situations. According to the Rules of Conduct and Parliamentary Etiquette of the Rajya Sabha, "The House has the right to punish its members for their misconduct whether in the House or outside it. In cases of misconduct or contempt committed by its members, the House can impose a punishment in the form of admonition, reprimand, withdrawal from the House, suspension from the service of the House, imprisonment and expulsion from the House." Mild offences are punished by admonition or reprimand (reprimand being the more serious of the two). Withdrawal from the House is demanded in the case of gross misconduct. 'Persistent and wilful obstructions' lead the Chairman to name and subsequently move a motion for suspension of the member. A member can be suspended, at the maximum, for the remainder of the session only. In an extreme case of misconduct, the House may expel a member from the House. According to a comment in the above rule book, "The purpose of expulsion is not so much disciplinary as remedial, not so much to punish members as to rid the House of persons who are unfit for membership." There have been several instances in the past when the Parliament has exercised its right to punish members. We pulled together a few instances: Rajya Sabha
| Unruly behaviour – Some instances | |
| 3-Sep-62 | Shri Godey Murahari was suspended for the remainder of the session on 3 Septemebr 1962. He was removed by the Marshal of the House |
| 25-Jul-66 | Shri Raj Narain and Shri Godey Murahari were suspended for one week by two separate motions moved on 25 July 1966, by the Leader of the House (Shri M.C. Chagla) and adopted by the House. After they refused to withdraw, they were removed by the Marshal of the House. Next day, the Chairman expressed his distress and leaders of parties expressed their regret at the incident |
| 12-Aug-71 | The Minister of Parliamentary Affairs (Shri Om Mehta) moved a motion on 12 August 1971, for the suspension of Shri Raj Narain for the remainder of the session. The motion was adopted. Shri Raj Narain, on refusing to withdraw, was removed by the Marshal of the House |
Source: Rajya Sabha, Rules of Conduct and Parliamentary Etiquette
| Expulsion – All instances (three in total) | |
| 15-Nov-76 | Shri Subramanian Swamy was expelled on 15 November 1976 on the basis of the Report of the Committee appointed to investigate his conduct and activities. The Committee found his conduct derogatory to the dignity of the House and its members and inconsistent with the standards which the House expects from its members |
| 23-Dec-05 | Dr. Chhattrapal Singh Lodha was expelled on 23 December 2005, for his conduct being derogatory to the dignity of the House and inconsistent with the Code of Conduct, consequent on the adoption of a motion by the House agreeing with the recommendation contained in the Seventh Report of the Committee on Ethics |
| 21-Mar-06 | Dr. Swami Sakshi Ji Maharaj was expelled on 21 March 2006, for his gross misconduct which brought the House and its members into disrepute and contravened the Code of Conduct for members of Rajya Sabha, consequent on the adoption of a motion by the House agreeing with the recommendation of the Committee on Ethics contained in its Eighth Report |
Source: Rajya Sabha, Rules of Conduct and Parliamentary Etiquette
Lok Sabha
| Unruly behaviour – Some instances | |
| 15-Mar-89 | Commotion in the House over the Thakkar Commission report (Report of Justice Thakkar Commission of Inquiry on the Assassination of the Late Prime Minister Smt. Indira Gandhi; revelations published in Indian Express before report tabled in Parliament) led to 63 MPs being suspended for a week. An opposition member belonging to the Janata Group (Syed Shahabuddin) who had not been suspended, submitted that he also be treated as suspended and walked out of the House. Three other members (GM Banatwalla, MS Gill and Shaminder Singh) also walked out in protest. |
| 20-Jul-89 | Demand for resignation of Govt. because of the adverse remarks made against it by the CAG in his report on Defence Services for the year 1988-89 saw commotion in the House. Satyagopal Misra dislodged microphone placed before the Chair and threw it in the pit of the House. (Sheila Dikshit was the Minister of State for Parliamentary Affairs). No member was suspended. |
Source: Subhash Kashyap, Parliamentary Procedure (Second Edition)
