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.
Unlike the Parliamentary system, the concept of 'question hour' or 'question time' doesn't really exist in the American legislature. Here's an interesting report done by the Congressional Research Service on the possibility of a question time in the US. From our point of view, the report is interesting because it reviews the existing provisions for a Parliamentary Question Time in different countries (India isn't mentioned), and considers the pros and cons of such a system. The report concludes: "Whether the question period would be successful in a system of separated powers depends in large part on the attitude of its participants and on the format the question period ultimately assumes. The question period has the potential of involving more rank-and-file Members in the policy-making process, and improving the means of communication between executive departments and the Congress. It also could harden relations between the Congress and the Executive, and might increase the level of partisan controversy in Congress." There's even an online petition among a few american bloggers to push for a question time in the US. Read about it here. In this country of course, parliamentary questions are an established feature of the work of Parliament. Parliamentary questions cover a huge range of topics and can be an mine of information and data about government policy. The Lok Sabha and Rajya Sabha sites put the complete text of all parliamentary questions (and the responses to them) online.
