The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972

The Taxation Laws (Extension to Jammu and

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The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 (ACT NO. 25 OF 1972) [As on the 28th June, 2025] 1

AMENDING ACT

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AMENDING ACT The Repealing and Amending Act, 1978 (38 of 1978). _______ LIST OF ABBREVIATIONS USED Cl., cls. . . . . . for Clause, clauses. S., ss. . . . . . ,, Section, sections. Subs. . . . . . ,, Substituted. w.e.f. . . . . . ,, with effect from.

THE TAXATION LAWS (EXTENSION TO JAMMU AND KASHMIR) ACT, 1972

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THE TAXATION LAWS (EXTENSION TO JAMMU AND KASHMIR) ACT, 1972 ________ ARRANGEMENT OF SECTIONS ________ SECTIONS 1. Extension of certain taxation laws to Jammu and Kashmir and amendments thereto. Constitution of references to Code of Criminal Procedure, 1898.

THE TAXATION LAWS (EXTENSION TO JAMMU AND KASHMIR) ACT, 1972

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Section 1 — Short title and commencement

Section 2 — Extension of certain taxation laws to Jammu and Kashmir and amendments thereto

Section 3 — Constitution of references to Code of Criminal Procedure, 1898

Section 4 — Power to remove difficulties

THE TAXATION LAWS (EXTENSION TO JAMMU AND KASHMIR) ACT, 1972 ACT NO. 25 OF 1972 [6th June, 1972.] An Act to provide for the extension of certain taxation laws to the State of Jammu and Kashmir. Short title and commencement.—(1) This Act may be called The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972. (2) It shall come into force on the 1st day of July, 1972. Extension of certain taxation laws to Jammu and Kashmir and amendments thereto.—(1) The provisions of Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), and all rules made and notifications issued by the Central Government, and all regulations made by the Central Board of Excise and Customs, thereunder shall extend to, and come into force in, the State of Jammu and Kashmir. (2) The Tax on Postal Articles Act, 1971 (47 of 1971), and the Inland Air Travel Tax Act, 1971 (48 of 1971), and all rules made and notifications issued by the Central Government thereunder shall extend to, and come into force in, the State of Jammu and Kashmir. 2) Act, 1971 (32 of 1971), and in section 8 of the Inland Air Travel Tax Act, 1971 (48 of 1971), shall, in relation to the State of Jammu and Kashmir, be construed as a reference to the corresponding law in force in that State.

[THE SCHEDULE.] Rep. by the Repealing and Amending Act, 1978 (38 of 1978), s. 2 and the First

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[THE SCHEDULE.] Rep. by the Repealing and Amending Act, 1978 (38 of 1978), s.

STATEMENT OF OBJECTS AND REASONS

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STATEMENT OF OBJECTS AND REASONS With a view to mobilising additional resources, a tax called the foreign travel tax was levied under Chapter VII of the Finance (No. 2) Act, 1971, in respect of every international journey by a passenger, where the fare for such journey is paid or is payable in Indian currency. Similarly, for meeting the expenditure for relief of Bangla Desh refugees, the Tax on Postal Articles Act, 1971, and the Inland Air Travel Tax Act, 1971, provided respectively for the levy of tax on certain postal articles transmitted by post and on fares paid by passengers for inland air journeys. The subject matter of the aforesaid Chapter and Acts is relatable the residuary entry, namely, entry 97 of List I in the Seventh Schedule to the Constitution. Under that entry as it stood at the time of enactment of the aforesaid Chapter and Acts, Parliament had no power to extend the said Chapter and Acts to the State of Jammu and Kashmir. Under article 370 of the Constitution, entry 97 in List I has since been applied to the State of Jammu and Kashmir with necessary modifications.