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The Lokpal and Lokayuktas Bill, 2011 was passed by Lok Sabha yesterday. The Bill will be discussed next by Rajya Sabha. Unlike the Lok Sabha, where the UPA government holds a majority in the House, the composition is different in Rajya Sabha. As on 28th December 2011, the total strength of Rajya Sabha is 243 members . The UPA has a combined strength of 95 members in the House, well below the 50% mark. (Of course, there will be some absent members which will change the arithmetic a bit.) The passage of the Bill thus depends on the stand taken by other political parties and their numbers in the House. Here's how the figures stack up:
Party | Numbers |
Indian National Congress (INC) | 71 |
Dravida Munnetra Kazhagam (DMK) | 7 |
Nationalist Congress Party (NCP) | 7 |
All India Trinamool Congress (AITC) | 6 |
Jammu and Kashmir National Conference | 2 |
Sikkim Democratic Front (SDF) | 1 |
Rashtriya Lok Dal (RLD) | 1 |
Total UPA | 95 |
Bharatiya Janata Party (BJP) | 51 |
Janata Dal (United) | 8 |
Shiv Sena (SS) | 4 |
Shiromani Akali Dal (SAD) | 3 |
Total NDA | 66 |
Communist Party of India (Marxist) | 13 |
Communist Party of India (CPI) | 5 |
All India Forward Bloc (AIFB) | 1 |
Total Left | 19 |
Bahujan Samaj Party (BSP ) | 18 |
Biju Janata Dal (BJD ) | 6 |
All India Anna Dravida Munnetra Kazagham (AIADMK ) | 5 |
Samajwadi Party (SP ) | 5 |
Rashtriya Janata Dal (RJD ) | 4 |
Asom Gana Parishad (AGP ) | 2 |
Bodoland People's Front (BPF ) | 1 |
Indian National Lok Dal (INLD ) | 1 |
Lok Janasakti Party (LJP ) | 1 |
Mizo National Front (MNF ) | 1 |
Nagaland People's Front (NPF ) | 1 |
Telugu Desam Party (TDP ) | 4 |
Nominated | 8 |
Independent and others | 6 |
Total | 243 |
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.