Abstract

DOCTRINE OF TERITORIAL NEXUS

DINESH KUMAR.R

Volume: 7 Issue: 2 2017

Abstract:

The distribution of powers is an essential feature of federalism. The object for which a federal state is formed involves a division of authority between the National Government and separate states. The tendency of federalism to limit on every side the action of the government and to split up the strength of the state among co-ordinate and independent authorities is especially noticeable, because it forms the essential distinction between a federal system. And a unitary system of Government. ” A Federal Constitution establishes the dual polity with the union at the centre and the states at a periphery, each endowed with sovereign powers to be exercised in the field assigned to them respectively by the constitution.” “The one is not subordinate to the other in its own field, the authority of one is co-ordinate with that of other”. In fact, the basic principle of federation is that the legislative, executive and financial authority is divided between the centre and state not by any law passed by the centre but by constitution itself. This is what Indian constitution does.

Back Download

References

• constitution of India, Mahendra Pal Singh, Eastern book publications, p. 206.
• A.H. Wadia v. commisoner of income tax, (1948) 51 BOMLR 287.
• http://constitutionallaw2006.blogspot.in, 12/02/2017, 20:00 AM.
• Kochuni Vs. State of Madras, AIR 1960 SC 1080 pg. 5
• Wallace bros. v. commissioner of income tax (1943) 45 BOMLR 929.
• LEGISLATIVE RELATION BETWEEN UNION AND STATES, SUBAS .H. MAHTO, P. 21,. http://www.shareyouressays.com/115277, 12/02/2017, 22:00 AM.
• http://shodhganga.inflibnet.ac.in, 24/02/2017, 10:00 AM.
• Introduction to the Law of Double Taxation Conventions, Michael Lang, Linde publication, p.441.
• constitution of India, Mahendra Pal Singh, Eastern book publications, p. 331.
• constitution of India, Mahendra Pal Singh, Eastern book publications, p. 332.
• State of Bombay vs. R.M.D.C, 1957 AIR 699, SCR 874.
• Tata Iron And Steel Company vs. Bihar State, 1958 AIR 452 SCR 1355.
• Shrikant Bhalchandra Karulkar v. State of Gujarat, 1994 SCC (5) 459, JT 1994 (5) 91.
• Woodman Industries And Ors. vs State Of Bihar And Ors. on 4 October, 1999, 2000 CriLJ 1075.