Preamble, A preamble is an introductory statement in a document that explains the document’s philosophy and objectives. In a Constitution, it presents the intention of its framers, the history behind its creation, and the core values and principles of the nation.

THE CONSTITUTION OF INDIA

CONTENTS

PREAMBLE

PART I : Article 1 to 4

THE UNION AND ITS TERRITORY

Article 1. Name and territory of the Union.
Article 2. Admission or establishment of new States.
[2A. Sikkim to be associated with the Union.—Omitted.]
Article 3. Formation of new States and alteration of areas, boundaries or names of existing States.
Article 4. Laws made under articles 2 and 3 to provide for the amendment of the First and the Fourth Schedules and supplemental, incidental and consequential matters.

PART II

Article 5 to 11 CITIZENSHIP

Article 5 Citizenship at the commencement of the Constitution.
Article 6 Rights of citizenship of certain persons who have migrated to India from Pakistan.
Article 7 Rights of citizenship of certain migrants to Pakistan.
Article 8  Rights of citizenship of certain persons of Indian origin residing outside India.
Article 9 Persons voluntarily acquiring citizenship of a foreign State not to be citizens.
Article 10 Continuance of the rights of citizenship.
Article 11 Parliament to regulate the right of citizenship by law.

PART III

FUNDAMENTAL RIGHTS
General

12. Definition.
13. Laws inconsistent with or in derogation of the fundamental rights.

Right to Equality

14. Equality before law.
15. Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth.
16. Equality of opportunity in matters of public employment.
17. Abolition of Untouchability.
18. Abolition of titles.

Right to Freedom

19. Protection of certain rights regarding freedom of speech, etc.
20. Protection in respect of conviction for offences.
21. Protection of life and personal liberty.
21A. Right to education.
22. Protection against arrest and detention in certain cases.

Right against Exploitation

23. Prohibition of traffic in human beings and forced labour.
24. Prohibition of employment of children in factories, etc.

Right to Freedom of Religion

25. Freedom of conscience and free profession, practice and propagation of religion.
26. Freedom to manage religious affairs.
27. Freedom as to payment of taxes for promotion of any particular religion.
28. Freedom as to attendance at religious instruction or religious worship in certain educational institutions.

Cultural and Educational Rights

29. Protection of interests of minorities.
30. Right of minorities to establish and administer educational institutions.
[31. Compulsory acquisition of property. —Omitted.]

Saving of Certain Laws

31A. Saving of Laws providing for acquisition of estates, etc.
31B. Validation of certain Acts and Regulations.
31C. Saving of laws giving effect to certain directive principles.
[31D. Saving of laws in respect of anti-national activities.—Omitted.]

Right to Constitutional Remedies

32. Remedies for enforcement of rights conferred by this Part.
[32A. Constitutional validity of State laws not to be considered in proceedings under article 32.—Omitted.]
33. Power of Parliament to modify the rights conferred by this Part in their application to Forces, etc.
34. Restriction on rights conferred by this Part while martial law is in force in any area.
35. Legislation to give effect to the provisions of this Part.

PART IV

DIRECTIVE PRINCIPLES OF STATE POLICY

36. Definition.
37. Application of the principles contained in this Part.
38. State to secure a social order for the promotion of welfare of the people.
39. Certain principles of policy to be followed by the State.
39A. Equal justice and free legal aid.

40. Organisation of village panchayats.
41. Right to work, to education and to public assistance in certain cases.
42. Provision for just and humane conditions of work and maternity relief.
43. Living wage, etc., for workers.
43A. Participation of workers in management of Industries.
43B. Promotion of co-operative societies.
44. Uniform civil code for the citizens.
45. Provision for early childhood care and education to children below the age of six years.
46. Promotion of educational and economic interests of Scheduled Castes, Scheduled Tribes and other weaker sections.
47. Duty of the State to raise the level of nutrition and the standard of living and to improve public health.
48. Organisation of agriculture and animal husbandry.
48A. Protection and improvement of environment and safeguarding of forests and wild life.
49. Protection of monuments and places and objects of national importance.
50. Separation of judiciary from executive.
51. Promotion of international peace and security.

PART IVA

FUNDAMENTAL DUTIES

51A. Fundamental duties.

PART V

THE UNION

CHAPTER I. THE EXECUTIVE

The President and Vice-President

52. The President of India.
53. Executive power of the Union.
54. Election of President.

55. Manner of election of President.
56. Term of office of President.
57. Eligibility for re-election.
58. Qualifications for election as President.
59. Conditions of President’s office.
60. Oath or affirmation by the President.
61. Procedure for impeachment of the President.
62. Time of holding election to fill vacancy in the office of President and the term of office of person elected to fill casual vacancy.
63. The Vice-President of India.
64. The Vice-President to be ex officio Chairman of the Council of States.
65. The Vice-President to act as President or to discharge his functions during casual vacancies in the office, or during the absence, of President.
66. Election of Vice-President.
67. Term of office of Vice-President.
68. Time of holding election to fill vacancy in the office of Vice-President and the term of office of person elected to fill casual vacancy.
69. Oath or affirmation by the Vice-President.
70. Discharge of President’s functions in other contingencies.
71. Matters relating to, or connected with, the election of a President or Vice-President.
72. Power of President to grant pardons, etc., and to suspend, remit or commute sentences in certain cases.
73. Extent of executive power of the Union.

Council of Ministers

74. Council of Ministers to aid and advise President.
75. Other provisions as to Ministers.

The Attorney-General for India

76. Attorney-General for India.

Conduct of Government Business

77. Conduct of business of the Government of India.
78. Duties of Prime Minister as respects the furnishing of information to the President, etc.

CHAPTER II. PARLIAMENT

General

79. Constitution of Parliament.
80. Composition of the Council of States.
81. Composition of the House of the People.
82. Readjustment after each census.
83. Duration of Houses of Parliament.
84. Qualification for membership of Parliament.
85. Sessions of Parliament, prorogation and dissolution.
86. Right of President to address and send messages to Houses.
87. Special address by the President.
88. Rights of Ministers and Attorney-General as respects Houses.

Officers of Parliament

89. The Chairman and Deputy Chairman of the Council of States.
90. Vacation and resignation of, and removal from, the office of

Deputy Chairman.

91. Power of the Deputy Chairman or other person to perform the duties of the office of, or to act as, Chairman.
92. The Chairman or the Deputy Chairman not to preside while a resolution for his removal from office is under consideration.
93. The Speaker and Deputy Speaker of the House of the People.
94. Vacation and resignation of, and removal from, the offices of Speaker and Deputy Speaker.
95. Power of the Deputy Speaker or other person to perform the duties of the office of, or to act as, Speaker.

96. The Speaker or the Deputy Speaker not to preside while a resolution for his removal from office is under consideration.
97. Salaries and allowances of the Chairman and Deputy Chairman and the Speaker and Deputy Speaker.
98. Secretariat of Parliament.

Conduct of Business

99. Oath or affirmation by members.
100. Voting in Houses, power of Houses to act notwithstanding vacancies and quorum.

Disqualifications of Members

101. Vacation of seats.
102. Disqualifications for membership.
103. Decision on questions as to disqualifications of members.
104. Penalty for sitting and voting before making oath or affirmation under article 99 or when not qualified or when disqualified.

Powers, Privileges and Immunities of Parliament and its Members

105. Powers, privileges, etc., of the Houses of Parliament and of the members and committees thereof.
106. Salaries and allowances of members.

Legislative Procedure

107. Provisions as to introduction and passing of Bills.
108. Joint sitting of both Houses in certain cases.
109. Special procedure in respect of Money Bills.
110. Definition of “Money Bills”.
111. Assent to Bills.

Procedure in Financial Matters

112. Annual financial statement.
113. Procedure in Parliament with respect to estimates.
114. Appropriation Bills.

115. Supplementary, additional or excess grants.
116. Votes on account, votes of credit and exceptional grants.
117. Special provisions as to financial Bills.

Procedure Generally

118. Rules of procedure.
119. Regulation by law of procedure in Parliament in relation to financial business.
120. Language to be used in Parliament.
121. Restriction on discussion in Parliament.
122. Courts not to inquire into proceedings of Parliament.

CHAPTER III. LEGISLATIVE POWERS OF THE PRESIDENT

123. Power of President to promulgate Ordinances during recess of
Parliament.

CHAPTER IV. THE UNION JUDICIARY

124. Establishment and constitution of the Supreme Court.
124A. National Judicial Appointments Commission.
124B. Functions of Commission.
124C. Power of Parliament to make law.
125. Salaries, etc., of Judges.
126. Appointment of acting Chief Justice.
127. Appointment of ad hoc Judges.
128. Attendance of retired Judges at sittings of the Supreme Court.
129. Supreme Court to be a court of record.
130. Seat of Supreme Court.
131. Original jurisdiction of the Supreme Court.
[131A. Exclusive jurisdiction of the Supreme Court in regard to questions as to constitutional validity of Central laws. – Omitted.]
132. Appellate jurisdiction of the Supreme Court in appeals from High Courts in certain cases.
133. Appellate jurisdiction of the Supreme Court in appeals from High Courts in regard to civil matters.
134. Appellate jurisdiction of the Supreme Court in regard to criminal matters.

134A. Certificate for appeal to the Supreme Court.
135. Jurisdiction and powers of the Federal Court under existing law to be exercisable by the Supreme Court.
136. Special leave to appeal by the Supreme Court.
137. Review of judgments or orders by the Supreme Court.
138. Enlargement of the jurisdiction of the Supreme Court.
139. Conferment on the Supreme Court of powers to issue certain writs.
139A. Transfer of certain cases.
140. Ancillary powers of the Supreme Court.
141. Law declared by Supreme Court to be binding on all courts.
142. Enforcement of decrees and orders of the Supreme Court and orders as to discovery, etc.
143. Power of the President to consult the Supreme Court.
144. Civil and judicial authorities to act in aid of the Supreme Court.
[144A. Special provisions as to disposal of questions relating to constitutional validity of laws.- Omitted.]
145. Rules of Court, etc.
146. Officers and servants and the expenses of the Supreme Court.
147. Interpretation.

CHAPTER V.COMPTROLLER AND AUDITORGENERAL OF INDIA

148. Comptroller and Auditor-General of India.
149. Duties and powers of the Comptroller and Auditor-General.
150. Form of accounts of the Union and of the States.
151. Audit reports.

PART VI

THE STATES

CHAPTER I. GENERAL

152. Definition.

CHAPTER II. THE EXECUTIVE

The Governor

153. Governors of States.
154. Executive power of State.
155. Appointment of Governor.
156. Term of office of Governor.
157. Qualifications for appointment as Governor.
158. Conditions of Governor’s office.
159. Oath or affirmation by the Governor.
160. Discharge of the functions of the Governor in certain contingencies.
161. Power of Governor to grant pardons, etc., and to suspend, remit or commute sentences in certain cases.
162. Extent of executive power of the State.

Council of Ministers

163. Council of Ministers to aid and advise Governor.
164. Other provisions as to Ministers.

The Advocate-General for the State

165. Advocate-General for the State.

Conduct of Government Business

166. Conduct of business of the Government of a State.
167. Duties of Chief Minister as respects the furnishing of information to Governor, etc.

CHAPTER III. THE STATE LEGISLATURE

General

168. Constitution of Legislatures in States.
169. Abolition or creation of Legislative Councils in States.
170. Composition of the Legislative Assemblies.

171. Composition of the Legislative Councils.
172. Duration of State Legislatures.
173. Qualification for membership of the State Legislature.
174. Sessions of the State Legislature, prorogation and dissolution.
175. Right of Governor to address and send messages to the House or Houses.
176. Special address by the Governor.
177. Rights of Ministers and Advocate-General as respects the Houses.

Officers of the State Legislature

178. The Speaker and Deputy Speaker of the Legislative Assembly.
179. Vacation and resignation of, and removal from, the offices of Speaker and Deputy Speaker.
180. Power of the Deputy Speaker or other person to perform the duties of the office of, or to act as, Speaker.
181. The Speaker or the Deputy Speaker not to preside while a resolution for his removal from office is under consideration.
182. The Chairman and Deputy Chairman of the Legislative Council.
183. Vacation and resignation of, and removal from, the offices of Chairman and Deputy Chairman.
184. Power of the Deputy Chairman or other person to perform the duties of the office of, or to act as, Chairman.
185. The Chairman or the Deputy Chairman not to preside while a resolution for his removal from office is under consideration.
186. Salaries and allowances of the Speaker and Deputy Speaker and the Chairman and Deputy Chairman.
187. Secretariat of State Legislature.

Conduct of Business

188. Oath or affirmation by members.
189. Voting in Houses, power of Houses to act notwithstanding vacancies and quorum.

Disqualifications of Members

190. Vacation of seats.

191. Disqualifications for membership.
192. Decision on questions as to disqualifications of members.
193. Penalty for sitting and voting before making oath or affirmation under article 188 or when not qualified or when disqualified.

Powers, privileges and immunities of State Legislatures and their Members

194. Powers, privileges, etc., of the Houses of Legislatures and of the members and committees thereof.
195. Salaries and allowances of members.

Legislative Procedure

196. Provisions as to introduction and passing of Bills.
197. Restriction on powers of Legislative Council as to Bills other than Money Bills.
198. Special procedure in respect of Money Bills.
199. Definition of “Money Bills”.
200. Assent to Bills.
201. Bills reserved for consideration.

Procedure in Financial Matters

202. Annual financial statement.
203. Procedure in Legislature with respect to estimates.
204. Appropriation Bills.
205. Supplementary, additional or excess grants.
206. Votes on account, votes of credit and exceptional grants.
207. Special provisions as to financial Bills.

Procedure Generally

208. Rules of procedure.
209. Regulation by law of procedure in the Legislature of the State in relation to financial business.

210. Language to be used in the Legislature.
211. Restriction on discussion in the Legislature.
212. Courts not to inquire into proceedings of the Legislature.

CHAPTER IV. LEGISLATIVE POWER OF THE GOVERNOR

213. Power of Governor to promulgate Ordinances during recess of Legislature.

CHAPTER V. THE HIGH COURTS IN THE STATES

214. High Courts for States.
215. High Courts to be courts of record.
216. Constitution of High Courts.
217. Appointment and conditions of the office of a Judge of a High Court.
218. Application of certain provisions relating to Supreme Court to High Courts.
219. Oath or affirmation by Judges of High Courts.
220. Restriction on practice after being a permanent Judge.
221. Salaries, etc., of Judges.
222. Transfer of a Judge from one High Court to another.
223. Appointment of acting Chief Justice.
224. Appointment of additional and acting Judges.
224A. Appointment of retired Judges at sittings of High Courts.
225. Jurisdiction of existing High Courts.
226. Power of High Courts to issue certain writs.
[226A. Constitutional validity of Central laws not to be considered in proceedings under article 226.- Omitted.]
227. Power of superintendence over all courts by the High Court.
228. Transfer of certain cases to High Court.
[228A. Special provisions as to disposal of questions relating to constitutional validity of State laws.- Omitted.]

229. Officers and servants and the expenses of High Courts.
230. Extension of jurisdiction of High Courts to Union territories.
231. Establishment of a common High Court for two or more States.
[232. Articles 230, 231 and 232 substituted by articles 230 and 231].

CHAPTER VI.SUBORDINATE COURTS

233. Appointment of district judges.
233A. Validation of appointments of, and judgments, etc., delivered by, certain district judges.
234. Recruitment of persons other than district judges to the judicial service.
235. Control over subordinate courts.
236. Interpretation.
237. Application of the provisions of this Chapter to certain class or classes of magistrates.

[PART VII.—Omitted]

THE STATES IN PART B OF THE FIRST SCHEDULE

[238. Omitted.]

PART VIII

THE UNION TERRITORIES

239. Administration of Union territories.
239A. Creation of local Legislatures or Council of Ministers or both for certain Union territories.
239AA. Special provisions with respect to Delhi.
239AB. Provision in case of failure of constitutional machinery.
239B. Power of administrator to promulgate Ordinances during recess of Legislature.
240. Power of President to make regulations for certain Union territories.
241. High Courts for Union territories.
[242. Coorg.- Omitted.]

PART XI

THE PANCHAYATS

243. Definitions.

243A. Gram Sabha.
243B. Constitution of Panchayats.
243C. Composition of Panchayats.
243D. Reservation of seats.
243E. Duration of Panchayats, etc.
243F. Disqualifications for membership.
243G. Powers, authority and responsibilities of Panchayats.
243H. Powers to impose taxes by, and Funds of, the Panchayats.
243-I. Constitution of Finance Commission to review financial position.
243J. Audit of accounts of Panchayats.
243K. Elections to the Panchayats.
243L. Application to Union territories.
243M. Part not to apply to certain areas.
243N. Continuance of existing laws and Panchayats.
243-O. Bar to interference by courts in electoral matters.

PART IXA

THE MUNICIPALITIES

243P. Definitions.
243Q. Constitution of Municipalities.
243R. Composition of Municipalities.
243S. Constitution and composition of Wards Committees, etc.
243T. Reservation of seats.
243U. Duration of Municipalities, etc.
243V. Disqualifications for membership.
243W. Powers, authority and responsibilities of Municipalities, etc.
243X. Power to impose taxes by, and Funds of, the Municipalities.
243Y. Finance Commission.

243Z. Audit of accounts of Municipalities.
243ZA. Elections to the Municipalities.
243ZB. Application to Union territories.
243ZC. Part not to apply to certain areas.
243ZD. Committee for district planning.
243ZE. Committee for Metropolitan planning.
243ZF. Continuance of existing laws and Municipalities.
243ZG. Bar to interference by courts in electoral matters.

PART IXB

THE CO-OPERATIVE SOCIETIES

243ZH. Definitions.
243Z-I. Incorporation of co-operative societies.
243ZJ. Number and term of members of board and its office bearers.
243ZK. Election of members of board.
243ZL. Supersession and suspension of board and interim management.
243ZM. Audit of accounts of co-operative societies.
243ZN. Convening of general body meetings.
243Z-O. Right of a member to get information.
243ZP. Returns.
243ZQ. Offences and penalties.
243ZR. Application to multi-State co-operative societies.
243ZS. Application to Union territories.
243ZT. Continuance of existing laws.

PART X

THE SCHEDULED AND TRIBAL AREAS

244. Administration of Scheduled Areas and Tribal Areas.
244A. Formation of an autonomous State comprising certain tribal areas in Assam and creation of local Legislature or Council of Ministers or both therefore.

PART XI

RELATIONS BETWEEN THE UNION AND THE STATES

CHAPTER I. LEGISLATIVE RELATIONS

Distribution of Legislative Powers

245. Extent of laws made by Parliament and by the Legislatures of States.
246. Subject-matter of laws made by Parliament and by the Legislatures of States.
246A. Special provision with respect to goods and services tax.
247. Power of Parliament to provide for the establishment of certain additional courts.
248. Residuary powers of legislation.
249. Power of Parliament to legislate with respect to a matter in the State List in the national interest.
250. Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation.
251. Inconsistency between laws made by Parliament under articles 249 and 250 and laws made by the Legislatures of States.
252. Power of Parliament to legislate for two or more States by consent and adoption of such legislation by any other State.
253. Legislation for giving effect to international agreements.
254. Inconsistency between laws made by Parliament and laws made by the Legislatures of States.
255. Requirements as to recommendations and previous sanctions to be regarded as matters of procedure only.

CHAPTER II. ADMINISTRATIVE RELATIONS

General

256. Obligation of States and the Union.
257. Control of the Union over States in certain cases.
[257A. Assistance to States by deployment of armed forces or other forces of the Union.- Omitted.]
258. Power of the Union to confer powers, etc., on States in certain cases.

258A. Power of the States to entrust functions to the Union.
[259. Armed Forces in States in Part B of the First Schedule.-Omitted.]
260. Jurisdiction of the Union in relation to territories outside India.
261. Public acts, records and judicial proceedings.

Disputes relating to Waters

262. Adjudication of disputes relating to waters of inter-State rivers or river valleys.

Co-ordination between States
263. Provisions with respect to an inter-State Council.

PART XII

FINANCE, PROPERTY, CONTRACTS AND SUITS

CHAPTER I. FINANCE

General

264. Interpretation.
265. Taxes not to be imposed save by authority of law.
266. Consolidated Funds and public accounts of India and of the States.
267. Contingency Fund.

Distribution of Revenues between the Union and the States

268. Duties levied by the Union but collected and appropriated by the States.
[268A. Service tax levied by Union and collected by the Union and the States.-Omitted.]
269. Taxes levied and collected by the Union but assigned to the States.
269A. Levy and collection of goods and services tax in course of interState trade or commerce.
270. Taxes levied and distributed between the Union and the States.
271. Surcharge on certain duties and taxes for purposes of the Union.
[272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States.- Omitted.]
273. Grants in lieu of export duty on jute and jute products.
274. Prior recommendation of President required to Bills affecting taxation in which States are interested.

275. Grants from the Union to certain States.
276. Taxes on professions, trades, callings and employments.
277. Savings.
[278. Agreement with States in Part B of the First Schedule with regard to certain financial matters.-Omitted.]
279. Calculation of “net proceeds”, etc.
279A. Goods and Services Tax Council.
280. Finance Commission.
281. Recommendations of the Finance Commission.

Miscellaneous Financial Provisions

282. Expenditure defrayable by the Union or a State out of its revenues.
283. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts.
284. Custody of suitors’ deposits and other moneys received by public servants and courts.
285. Exemption of property of the Union from State taxation.
286. Restrictions as to imposition of tax on the sale or purchase of goods.
287. Exemption from taxes on electricity.
288. Exemption from taxation by States in respect of water or electricity in certain cases.
289. Exemption of property and income of a State from Union taxation.
290. Adjustment in respect of certain expenses and pensions.
290A. Annual payment to certain Devaswom Funds.
[291. Privy purse sums of Rulers.- Omitted.]

CHAPTER II. BORROWING

292. Borrowing by the Government of India.
293. Borrowing by States.

CHAPTER III.- PROPERTY, CONTRACTS, RIGHTS, LIABILITIES, OBLIGATIONS AND SUITS

294. Succession to property, assets, rights, liabilities and obligations in certain cases.
295. Succession to property, assets, rights, liabilities and obligations in other cases.
296. Property accruing by escheat or lapse or as bona vacantia.
297. Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union.
298. Power to carry on trade, etc.
299. Contracts.
300. Suits and proceedings.

CHAPTER IV. RIGHT TO PROPERTY

300A. Persons not to be deprived of property save by authority of law.

PART XIII

TRADE, COMMERCE AND INTERCOURSE WITHIN THE TERRITORY OF INDIA

301. Freedom of trade, commerce and intercourse.
302. Power of Parliament to impose restrictions on trade, commerce and intercourse.
303. Restrictions on the legislative powers of the Union and of the States with regard to trade and commerce.
304. Restrictions on trade, commerce and intercourse among States.
305. Saving of existing laws and laws providing for State monopolies.
[306. Power of certain States in Part B of the First Schedule to impose restrictions on trade and commerce.- Omitted]
307. Appointment of authority for carrying out the purposes of articles 301 to 304.

PART XIV

SERVICES UNDER THE UNION AND THE STATES

CHAPTER I.- SERVICES

308. Interpretation.

309. Recruitment and conditions of service of persons serving the Union or a State.
310. Tenure of office of persons serving the Union or a State.
311. Dismissal, removal or reduction in rank of persons employed in civil capacities under the Union or a State.
312. All-India services.
312A. Power of Parliament to vary or revoke conditions of service of officers of certain services.
313. Transitional provisions.
[314. Provision for protection of existing officers of certain services.- Omitted.]

CHAPTER II.—PUBLIC SERVICE COMMISSIONS

315. Public Service Commissions for the Union and for the States.
316. Appointment and term of office of members.
317. Removal and suspension of a member of a Public Service Commission.
318. Power to make regulations as to conditions of service of members and staff of the Commission.
319. Prohibition as to the holding of offices by members of Commission on ceasing to be such members.
320. Functions of Public Service Commissions.
321. Power to extend functions of Public Service Commissions.
322. Expenses of Public Service Commissions.
323. Reports of Public Service Commissions.

PART XIVA

TRIBUNALS

323A. Administrative tribunals.
323B. Tribunals for other matters.

PART XV

ELECTIONS

324. Superintendence, direction and control of elections to be vested in an Election Commission.
325. No person to be ineligible for inclusion in, or to claim to be included in a special, electoral roll on grounds of religion, race, caste or sex.
326. Elections to the House of the People and to the Legislative Assemblies of States to be on the basis of adult suffrage.
327. Power of Parliament to make provision with respect to elections to Legislatures.
328. Power of Legislature of a State to make provision with respect to elections to such Legislature.
329. Bar to interference by courts in electoral matters.
[329A. Special provision as to elections to Parliament in the case of Prime Minister and Speaker.- Omitted.]

PART XVI

SPECIAL PROVISIONS RELATING TO CERTAIN CLASSES

330. Reservation of seats for Scheduled Castes and Scheduled Tribes in the House of the People.
331. Representation of the Anglo-Indian community in the House of the People.
332. Reservation of seats for Scheduled Castes and Scheduled Tribes in the Legislative Assemblies of the States.
333. Representation of the Anglo-Indian community in the Legislative Assemblies of the States.
334. Reservation of seats and special representation to cease after certain period.
335. Claims of Scheduled Castes and Scheduled Tribes to services and posts.
336. Special provision for Anglo-Indian community in certain services.
337. Special provision with respect to educational grants for the benefit of Anglo-Indian Community.

338. National Commission for Scheduled Castes.
338A. National Commission for Scheduled Tribes.
338B. National Commission for Backward Classes.
339. Control of the Union over the administration of Scheduled Areas and the welfare of Scheduled Tribes.
340. Appointment of a Commission to investigate the conditions of backward classes.
341. Scheduled Castes.
342. Scheduled Tribes.
342A. Socially and educationally backward classes.

PART XVII

OFFICIAL LANGUAGE

CHAPTER I.—LANGUAGE OF THE UNION

343. Official language of the Union.
344. Commission and Committee of Parliament on official language.

CHAPTER II.- REGIONAL LANGUAGES

345. Official language or languages of a State.
346. Official language for communication between one State and another or between a State and the Union.
347. Special provision relating to language spoken by a section of the population of a State.

CHAPTER III.- LANGUAGE OF THE SUPREME COURT, HIGH COURTS, ETC.

348. Language to be used in the Supreme Court and in the High Courts and for Acts, Bills, etc.
349. Special procedure for enactment of certain laws relating to language.

CHAPTER IV.- SPECIAL DIRECTIVES

350. Language to be used in representations for redress of grievances.
350A. Facilities for instruction in mother-tongue at primary stage.

350B. Special Officer for linguistic minorities.
351. Directive for development of the Hindi language.

PART XVIII

EMERGENCY PROVISIONS

352. Proclamation of Emergency.
353. Effect of Proclamation of Emergency.
354. Application of provisions relating to distribution of revenues while a Proclamation of Emergency is in operation.
355. Duty of the Union to protect States against external aggression and internal disturbance.
356. Provisions in case of failure of constitutional machinery in States.
357. Exercise of legislative powers under Proclamation issued under article 356.
358. Suspension of provisions of article 19 during emergencies.
359. Suspension of the enforcement of the rights conferred by Part III during emergencies.
[359A. Application of this Part to the State of Punjab.Omitted.]
360. Provisions as to financial emergency.

PART XIX

MISCELLANEOUS

361. Protection of President and Governors and Rajpramukhs.
361A. Protection of publication of proceedings of Parliament and State Legislatures.
361B. Disqualification for appointment on remunerative political post.
[362. Rights and privileges of Rulers of Indian States.Omitted.]
363. Bar to interference by courts in disputes arising out of certain treaties, agreements, etc.
363A. Recognition granted to Rulers of Indian States to cease and privy purses to be abolished.
364. Special provisions as to major ports and aerodromes.
365. Effect of failure to comply with, or to give effect to, directions given by the Union.

366. Definitions.
367. Interpretation.

PART XX

AMENDMENT OF THE CONSTITUTION

368. Power of Parliament to amend the Constitution and procedure therefore.

PART XXI

TEMPORARY, TRANSITIONAL AND SPECIAL PROVISIONS

369. Temporary power to Parliament to make laws with respect to certain matters in the State List as if they were matters in the Concurrent List.
370. Temporary provisions with respect to the State of Jammu and Kashmir.
371. Special provision with respect to the States of Maharashtra and Gujarat.
371A. Special provision with respect to the State of Nagaland.
371B . Special provision with respect to the State of Assam.
371C. Special provision with respect to the State of Manipur.
371D. Special provisions with respect to the State of Andhra Pradesh or the State of Telangana.
371E. Establishment of Central University in Andhra Pradesh.
371F. Special provisions with respect to the State of Sikkim.
371G. Special provision with respect to the State of Mizoram.
371H. Special provision with respect to the State of Arunachal Pradesh.
371-I. Special provision with respect to the State of Goa.
371J. Special provisions with respect to the State of Karnataka.
372. Continuance in force of existing laws and their adaptation.
372A. Power of the President to adapt laws.
373. Power of President to make order in respect of persons under preventive detention in certain cases.
374. Provisions as to Judges of the Federal Court and proceedings pending in the Federal Court or before His Majesty in Council.

375. Courts, authorities and officers to continue to function subject to
the provisions of the Constitution.
376. Provisions as to Judges of High Courts.
377. Provisions as to Comptroller and Auditor-General of India.
378. Provisions as to Public Service Commissions.
378A. Special provision as to duration of Andhra Pradesh Legislative Assembly.
[379. Provisions as to provisional Parliament and the Speaker and Deputy Speaker thereof.-Omitted.]
[380. Provision as to President.- Omitted.]
[381. Council of Ministers of the President.- Omitted.]
[382. Provisions as to provisional Legislatures for States in Part A of the First Schedule. — Omitted.]
[383. Provision as to Governors of Provinces. — Omitted.]
[384. Council of Ministers of the Governors.- Omitted.]
[385. Provision as to provisional Legislatures in States in Part B of the First Schedule. Omitted.]
[386. Council of Ministers for States in Part B of the First Schedule. — Omitted.]
[387. Special provision as to determination of population for the purposes of certain elections. – Omitted.]
[388. Provisions as to the filling of casual vacancies in the provisional Parliament and provisional Legislatures of the States.- Omitted.]
[389. Provision as to Bills pending in the Dominion Legislatures and in the Legislatures of Provinces and Indian States.- Omitted.]
[390. Money received or raised or expenditure incurred between the commencement of the Constitution and the 31st day of March, 1950. – Omitted.]

[391. Power of the President to amend the First and Fourth Schedules in certain contingencies.- Omitted.]
392. Power of the President to remove difficulties.

PART XXII

SHORT TITLE, COMMENCEMENT, AUTHORITATIVE TEXT IN HINDI AND REPEALS

393. Short title.
394. Commencement.
394A. Authoritative text in the Hindi language.
395. Repeals.

SCHEDULES

FIRST SCHEDULE

I. —The States.
II. —The Union territories.

SECOND SCHEDULE

PART A—Provisions as to the President and the Governors of States.
PART B— [Omitted.]
PART C—Provisions as to the Speaker and the Deputy Speaker of the House of the People and the Chairman and the Deputy Chairman of the Council of States and the Speaker and
the Deputy Speaker of the Legislative Assembly and the Chairman and the Deputy Chairman of the Legislative Council of a State.
PART D— Provisions as to the Judges of the Supreme Court and of the High Courts.
PART E— Provisions as to the Comptroller and Auditor-General of India.

THIRD SCHEDULE—

Forms of Oaths or Affirmations.

FOURTH SCHEDULE—

Allocation of seats in the Council of States.

FIFTH SCHEDULE—

Provisions as to the Administration and Control of Scheduled Areas and Scheduled Tribes
PART A—General.
PART B—Administration and Control of Scheduled Areas and Scheduled Tribes.
PART C— Scheduled Areas.
PART D—Amendment of the Schedule.

SIXTH SCHEDULE—

Provisions as to the Administration of Tribal Areas in the States of Assam, Meghalaya, Tripura and Mizoram.

SEVENTH SCHEDULE—

List I — Union List.
List II— State List.
List III— Concurrent List.

EIGHTH SCHEDULE—

Languages.

NINTH SCHEDULE—

Validation of certain Acts and Regulations.

TENTH SCHEDULE—

Provisions as to disqualification on ground of defection.

ELEVENTH SCHEDULE—

Powers, authority and responsibilities of Panchayats.

TWELFTH SCHEDULE—

Powers, authority and responsibilities of Municipalities, etc.

APPENDICES
APPENDIX I.— The Constitution (One Hundredth Amendment) Act, 2015 .
APPENDIX II.— The Constitution (Application to Jammu and Kashmir) Order, 2019.
APPENDIX III.— Declaration under article 370(3) of the Constitution.

Constitution of India

Link Click: Here

1. Section 66A of Information Technology Act was held unconstitutional in the case of
a) Justice K. S. Putta swamy Vs Union of India
b) M P Sharma Vs Satish Chandra
c) Shreya Singhal Vs Union Of India
d) Gagan Harsh Sharma Vs The State of Maharashtra

2. A Teacher is not a workman within the purview of Industrial Disputes Act, held in the case of

a) The Workmen vs Greaves Cotton & Co. Ltd. & Ors
b) John Joseph Khokar Vs Bhadange B. S. & ors
c) A. Sundarambal Vs Government of Goa
d) Dinesh Sharma and Ors. Vs State of Bihar

3. According to Factories_Act_1948
a) “child” means a person who has not completed his fifteenth year of age;
b) “child” means a person who has not completed his fourteenth year of age
c) “child” means a person who has not completed his eighteenth year of age
d) “child” means a person who has not completed his sixteenth year of age

4. The UNCITRAL Model Law and Rules do not become part of the Arbitration Act so as to become an aid to construe the provisions of the Act.- held in the case of
a) Union of India Vs East Coast Boat Builders and Engineers Ltd.,
b) Union of India Vs M.C. Mehta
c) Tata Press Ltd Vs Union of India
d) Union of India Vs Indian Change Chrome Ltd

5. According to Section 7(4) of the Arbitration and Conciliation Act, an arbitration agreement is in writing if it is contained in—
a) a document signed by the parties;
b) an exchange of letters, telex, telegrams or other means of telecommunication which provide a record of the agreement;
c) an exchange of statements of claim and defence in which the existence of the agreement is alleged by one party and not denied by the other.
d) All of the above

6. Waiver of right to object deviance from arbitration agreement is mentioned under ——— of the Arbitration and Conciliation Act
a) Section 7
b) Section 4
c) Section 20
d) Section 22

7. A intentionally and falsely leads B to believe that certain land belongs to A, and thereby induces B to buy and pay for it. The land afterwards becomes the property of A, and A seeks to set aside the sale on the ground that, at the time of the sale, he had no title.
He will not be allowed to prove his want of title.- Which Section of the Evidence Act is applicable?

a) Section 92
b) Section 124
c) Section 115
d) Section 101

8. The Arbitration Act 1996 repeals
a) The Arbitration Act, 1940,
b) The Arbitration (Protocol and Convention) Act, 1937
c) the Foreign Awards (Recognition and Enforcement) Act, 1961.
d) All of the above

9. Section 265A to 265L, Chapter XXIA of the Criminal Procedure Code deals with the concept of
a) Unlawful Assembly
b) Arrest without warrant
c) search and seizures
d) Plea bargaining

10. Security for good behaviour from habitual offenders is dealt under
a) Section 109 in Cr.P.C

b) Section 110 of Cr.P.C

d) None of the above

Information

As a part of its drive/ campaign and in continuance of steps towards better corporate governance various measures have been taken by the Government from time to time
which includes introduction of:

1. Form DIR 3 KYC (KYC of Directors).
2. MSME Form I for specified companies, which shall include details of all outstanding dues to Micro or small enterprises suppliers.
3. Form DPT-3 to be filed by all the companies except Government Companies.
4. Form Ben 1 to be filed under Significant Beneficial Ownership (Amendment) Rule 2019.
5. Form NFRA – 1 of National Financial Reporting Authority Rules, 2018.

Now, the Government has come up with a new e-Form INC 22A (ACTIVE) which will record the address of the registered office along with a photo of the registered office with the latitude and longitude of the place where registered office is situated.

Ministry of Corporate Affairs introduced an ordinance as Companies (Incorporation) Amendments Rules, 2019 which became effective from February 25, 2019.

This form is applicable for every Company registered on or before the 31st December, 2017 shall file the particulars of the Company and registered office in e-form ACTIVE (Active Tagging and Identities and Verifications) on or before June 15, 2019.

Any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form INC 22A (ACTIVE), unless such company is under management dispute and the Registrar has recorded the same on the register and the companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e-Form INC 22A(ACTIVE).

The Objectives behind introducing e-Form INC 22A (ACTIVE) were:

1. To identify and monitor through a single form the companies violating various applicable provisions of the Companies Act, 2013 and Rules made thereunder.
2. To enable common public to be aware of KYC status of companies and their directors.
3. Verify and collate all the details which Ministry of Corporate Affairs has about the Companies registered with it.

PURPOSE OF THE E-FORM

Purpose of the form is to identify Shell Companies operating in India and make Corporate Governance more strengthen by complying with Rules and Regulations as prescribed by Ministry. The e-form INC 22A (ACTIVE) will record details pertaining to address of the Registered office along with Photos. By such exercise, it will be easy to find bogus address of shell companies. This is an continuous efforts to clean up the registry, which results into strengthen Corporate Governance and create a transparent and compliant corporate system. This can be Red Alert for Shell Companies.

All the companies which got incorporated on or before 31st Dec 2017 which were under ‘Active’ status as on the date of filing were required to submit particulars in eForm INC-22A (ACTIVE) on or before 25th April, 2019. Further, vide notification dated 25th April, 2019, the last date of filing the e-Form INC 22A was extended up to 15th June, 2019.

In case company does not file e-Form INC-22A within the time limit, Filing of e-Form
shall be allowed with a fee of Rs. 10,000.

COMPANIES (INCORPORATION) AMENDMENT RULES, 2019

The Form INC 22 (Active) owes its existence to Rule 25A Companies (Incorporation) Amendment Rules, 2019. Initially, the Rule governed Form INC 22 dealing with verification of register office.

Rule 25A: Active Company Tagging Identities and Verification (ACTIVE)

(1) Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 15.06.2019.

Provided that any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded same on the register:

Provided further that companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved as recorded in the register, shall not be required to file e-Form ACTIVE:

Provided also that in case a company does not intimate the said particulars, the Company shall be marked as “ACTIVE-non-compliant” on or after 15th June, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act:

Provided also that no request for recording the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE-non-compliant”, unless “e-Form ACTIVE” is filed –

i. SH-07 (Change in Authorized Capital);
ii. PAS-03 (Change in Paid-up Capital);
iii. DIR-12 (Changes in Director except cessation);
iv. INC-22 (Change in Registered Office);
v. INC-28 (Amalgamation, de-merger)

(2) Where a company files “e-Form ACTIVE”, on or after 16th June, 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees”.

APPLICABILITY AND NON– APPLICABILITY

All companies incorporated on or before 31st of December, 2017 shall file the particulars of the company and the address validation of the registered office in e-Form INC – 22A (ACTIVE) on or before the 15th of June, 2019 with the Registrar.

However, there are certain companies that are exempted from filing this form:
i) Companies incorporated after 01.01.2018.
ii) Companies struck off from the Register.
iii) Companies under the process of strike off.
iv) Companies under amalgamation.
v) Companies under liquidation.
vi) Companies that are dissolved.

PRE-CONDITIONS FOR FILING E-FORM

There are certain prerequisites for filing the following form such as:

1. There shall be a minimum number of directors in the Company i.e the Condition of minimum 2 directors in case of Private Companies and 3 directors in case of Public Companies shall not be breached.
2. In case, the Company has more than the maximum number of directors i.e 15 directors; then the Company shall attach the SRN of MGT-14 form where the resolution has been passed in the Shareholders Meeting for appointing more than the maximum number of directors.
3. SRN of AOC-4 form (filing of financial statements) and MGT-7 form (filing of annual return) of the previous financial year i.e 2017-18.
4. Company with Paid-up Capital of more than 10 crores shall have Key Managerial Personnel under section 203 of Companies Act, 2013.
5. Company with Paid-up Capital of more than 5 crores shall have a Whole Time
   Company Secretary.
6. In case a Company having a director whose status is Disqualified u/s 164(2) of
   Companies Act, 2013, then such Company cannot file the said form.

CONTENTS OF FORM INC 22A (ACTIVE)

Prior to filing INC – 22A, all compliances with regard to the filing of Financial Statements (Section 137) and Annual Returns (Section 92) for the financial year 2017- 18 must be completed by the company.

1. Details of Company

Following details of the Company are required to be filed in the form:

a. CIN (Corporate Identification Number)

The CIN can be obtained from the Certificate of Incorporation issued to the company.

b. Name of the Company

c. Address of registered office of the Company

Address of the registered office which is registered with the MCA is required to be mentioned.

d. Latitude and Longitude

Latitude and Longitude of the Registered Office is required to trace the location of place of Registered Office at ease.

e. Email ID of the Company

Valid Email address of the Company is required to be mentioned so that OTP (One Time Password) can be ascertained.

f. Type of Company – whether the Company is listed or unlisted.

2. Details of Directors

This discloses total number of directors of the company.

All companies except Section 8 and Government Companies can appoint maximum 15 directors. Number of directors in excess of specified limit can be appointed by passing Special Resolution at Shareholders’ Meeting.

In case the maximum number of directors are beyond the limits prescribed under the Companies Act, 2013, then we are required to mention the date of resolution vide which the directors are appointed beyond the prescribed limit and the SRN number of Form MGT – 14 filed with Registrar of the Companies (RoC) through which such directors are appointed beyond the limits specified.

The list of Directors as on the date of filing includes the DIN (Director Identification Number), Name of all the directors and Status of DIN.

Status of DIN of all the directors indicates whether the DIN is in approved status, i.e., whether Form DIR – 3 KYC has been submitted by the concerned director or not. If any of the directors has not filed Form DIR – KYC as on the date of filing, the status of the DIN would be ‘De-activated due to non-filing of DIR – 3 KYC’ or ‘Disqualified under Section 164(2)’.

3. Details of Statutory Auditors

It includes total number of Statutory Auditors appointed by the company along with
the following details:
a. Category of Auditor – Individual or Audit Firm.
b. Income tax permanent account number of auditor or auditor’s firm.
c. Name of the auditor or auditor’s firm.
d. Membership number of auditor or auditor’s firm’s registration number.
e. Period of account for which appointed as statutory auditor.

4. Details of Cost Auditors

Whether the company is required to appoint cost auditors? If yes, following information is required to be filed:

a. Membership number of the cost auditor / member representing the Cost auditor’s firm / LLP.

b. Name of the cost auditor or member representing cost audit firm / LLP.

c. Firms Registration Number (FRN).

d. Name of cost auditor’s firm/LLP.

e. Financial year to be covered by the cost auditor so appointed.

5. Details of Managing Director or Chief Executive Officer or Manager or Whole Time Director

Total number of roles along with DIN / PAN, Name and Designation of the person, if any, appointed as Managing Director or Chief Executive Officer or Manager or Whole Time Director of the company will be entered.

Applicability: Company which is listed company or public company having a paid-up share
capital of ten crore rupees or more is required to appoint managing director or Chief Executive Officer or manager and in their absence, a whole-time director.

6. Details of the Company Secretary

If the company is required to appoint the Company Secretary, following details will
be required –
a. PAN
b. Name
c. Membership Number

Applicability: In case company is listed or public company having a paid-up share capital of
ten crore rupees or more or company having paid up share capital of five crore rupees or more is required to appoint whole time company secretary.

7. Details of Chief Financial officer

In case of appointment of Chief Financial Officer (CFO), if applicable, following details are required –
a. PAN
b. Name

Applicability: In case company is listed company or public company having a paid-up share
capital of ten crore rupees or more is required to appoint CFO.

8. Details of Form AOC 4/ AOC 4 XBRL and MGT 7

a. SRN of Form AOC 4 / AOC 4 XBRL filed for financial year 2017-18
b. SRN of Form MGT 7 filed for financial year 2017-18

9. Attachments

The following attachment is mandatory to be filed in all cases:
 Photograph of Registered Office showing external building and inside office
also showing therein at least one director/KMP who has affixed his/her Digital
Signature to this form.
 Optional attachments, if any.

10. Declaration

Declaration is given by the Directors or KMP authorised to digitally sign the form which states that –

“I hereby declare that the registered office is situated in the address mentioned above, the
details of directors, KMP, auditors are presently associated with the company are correct.”

11. Verification

Directors or KMP authorized to digitally sign this form also gives confirmation and verification on the particulars of the form and maintenance of documents which states that –
“I, hereby confirm and verify that the particulars given in the Form herein above are true
and also in agreement with the documents maintained by the Company.”

12. Certification

The Form is digitally signed by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice after confirming that they have been duly engaged for the purpose of certification / verification of the Form.

PROCEDURE

1. Enter a valid CIN

You may find CIN by entering existing registration number or name of the company
in the ‘Find CIN’ service available under the menu of MCA services on the MCA
website.

2. Click the Pre-fill button

Click the Pre-fill button. System will automatically display the name, address of the
registered office, listed flag and the email ID of the company.
In case there is any change in the email ID, enter the new valid email ID.

3. Latitude and Longitude

Please entre latitude and longitude of the registered office address of the Company,
which shall be obtained using maps.

4. Number of directors

System will automatically Pre-fill it along with list of directors as on date of filing. Company is required to ensure that the company has minimum number of directors and DIN of all directors are in approved status.

In case of number of directors are beyond the limits, please specify the Date of Resolution passed and SRN of MGT – 14 filed with RoC for such resolution.

5. Details of Statutory auditor

System will automatically “Pre-fill” it based on the information provided in latest Form ADT-1 filed with the ROC.

6. Details of Cost Auditor

If the appointment of Cost Auditor is applicable, please select “Yes”. It will be also Pre-filled by System based on the information provided in latest Form CRA – 2 filed with RoC. But, if “Yes” is selected and no information is filled regarding appointment of cost auditor, filing of Form INC-22A shall not be allowed. Any company on which Cost audit is mandatory and has appointed Cost Auditor but has not filled Form CRA – 2, will be first required to file Form CRA – 2. After filing Form CRA – 2, filing of Form INC 22A will be allowed.

7. Details of MD/CEO/Manager/WTD

System will automatically prefill all details, if applicable.

8. Details of Company Secretary

System will automatically prefill all details, if applicable.

9. Details of CFO

System will automatically prefill all details, if applicable.

10. Details of forms AOC-4/AOC-4 XBRL and MGT 7

System will automatically prefill all details. Again if the company, in case, has not filed the above mentioned forms for the financial year 2017-18, than first forms AOC4/AOC-4 XBRL and MGT 7 are required to be filed and after that Form INC-22A can be filed.

11. Attachment

Photograph of registered office showing both external building and inside office along with the at least One Director / KMP who would be affixing his/her digital signature in the form.

12. Sign

 In case of One Person Company (OPC) – form shall be signed by one director, and
 In case of other companies – form shall be signed by one director and one KMP or two directors.

Before that person should registered his/her DSC with MCA,if not registered. Disqualified directors are not allowed to sign the form.

If e-form is digitally signed by Director please enter DIN and in case e-form is digitally
signed by CFO/CEO/Manager please enter PAN. If e-form is digitally signed by Company Secretary in case of Section 8 company please enter membership number /PAN and in case of other companies please enter membership number.

13. Certification

At last e-form shall be certified by Chartered Accountant/Cost Accountant/Company Secretary in whole -time practice with digital signature.

14. Send OTP

This button will be enabled only after successful Pre-scrutiny of the form. Click on this
button to send OTP to your email ID.

Please note that OTP can be successfully sent to the email ID against one form, for a
maximum of 10 times in one day.

OTP shall be valid for a span of 30 minutes.

Enter the OTP received on registered email ID in the form and then click on Verify OTP button which will verify the OPT entered. After verifying the OTP upload the form on MCA website.

CERTIFICATION BY A PRACTICING PROFESSIONAL

The form shall be certified by a Practicing Professional, it can be a Chartered Accountant, Company Secretary or a Cost Accountant (CMA). The said professional has to put its Membership number and Certificate of Practicing Number (COP) to verify the form.

However, there are various declaration which a Practicing Professional has to certify
which are as follows:

i) I have satisfied myself about the identity of the company and its address based on the perusal of the original of the attached document.

ii) All required attachments have been completely attached to this application.

iii) I have gone through the provisions of The Companies Act, 2013 and rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars [including attachment(s)] from the original records maintained by the Company/applicant which is the subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed.

iv) email ID belong to the Company.

v) All the required attachments have been completely and legibly attached to this form.

vi) I have kept a copy of this form and attachments thereto, in my records for further reference.

vii) It is understood that I shall be liable for action under Section 448 of The Companies Act, 2013 for wrong certifications, if any found at any stage.

The implication of certifying false declarations are very serious as the Practicing Professionals shall be held liable under Section 448 of Companies Act, 2013 which says; any return, report, certificate, financial statement, prospectus, statement or other document required by, or for, the purposes of any of the provisions of this Act or the rules made thereunder, any person makes a statement:

1. which is false in any material particulars, knowing it to be false; or
2. which omits any material fact, knowing it to be material.

He/she shall be liable under section 447.

Hence, the Practicing Professionals should verify all the details and information provided in the form before certifying the same.

PRACTICAL DIFFICULTIES WHILE FILING E-FORM

This has reference to the meeting of ICSI on 15th March, 2019 and the Webinars conducted on 7th March, 2019 and 26th March, 2019 wherein officials of the Ministry
had addressed the stakeholders regarding introduction of the initiative to Tag Identities and Verify Active Companies through the Companies (Incorporation) Amendment Rules, 2019 in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 15.06.2019.

Every attempt is being made for smoothening the path leading towards the success of
this initiative, yet a few issues remain unresolved and the same shall require the assistance of your good office for their elimination.

In this regard, following are the practical difficulties received from the stakeholders seeking for redressal:

Issues and Solution –

1. Compliance by Dormant Companies

For dormant companies, while filing e-form INC-22A, the status of CIN entered is shown as ‘Dormant under section 455’ further stating that the form cannot be filed for this status.
However, under the rule, Dormant Companies have not been included in the list of companies exempted from filing of INC 22A.

Solution:
As per MCA clarification. Dormant Companies need not file Form INC-22a. However, companies who have filed form STK-2 with ROC and their status is showing “under process strike off” such Companies have to file form INC-22A.

2. Details of Statutory Auditor not pre filling

During the period from 1st April, 2014 to 20th October, 2014 many companies have filed
return of Appointment of Auditor in form ADT-1 as an attachment to form GNL-2 because during the initial days of its introduction in 2014, Form ADT-1 was a physical form. Since e-form INC-22A does not allow filling details of Auditor or SRN manually and also there was no interlinking between form GNL-2 and ADT-1 , details of auditor was not pre fill.

Solution:
Based on feedback received from stakeholders who were unable to file e-form ACTIVE as they had filed ADT-1 forms for appointment of auditors for the period from 2014-15 to 2018-19 as an attachment with GNL-2 e-form during the period from 01/04/2014 to 20/10/2014 (due to non-availability of e-form ADT-1 during that period), it has now been decided to permit re-filing of ADT-1 to such companies for the said period (up to 2018-19), with ‘fee relaxation’ (normal fee and additional fee).

Stakeholders, in such cases, may download the latest ADT-1 e-form available on the portal and refile details of the Auditor’s appointment for the said period duly choosing ‘To’ period of appointment date as a date on or before ‘31st March 2019’.

Once ADT-1 is re-filed in such cases and duly approved, the details of Auditors would get pre-filled in the ACTIVE form. However, those stakeholders who had filed details of auditors appointment in e-form GNL-2 even after 20th October 2014 (though e-form ADT-1 had been deployed on 20/10/2014) no fee relaxation would be available for them.

3. Companies in Management Disputes

Solution
First Proviso to Rule 25A reads that any company which has not filed its financial statements under section 137 or annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register.

However, for any company to be marked as being under ‘Management dispute’, the same needs to be ordered by NCLT or High Court, which is a time-consuming process and may extend beyond the due date of this form.

4. Details of forms AOC-4/ AOC-4 XBRL and MGT-7 filed for FY 2017-18 not prefill

Issues are being faced by corporates having different financial year, i.e., other than 1st April to 31st March. SRNs of forms for such companies are not being pre-filled automatically. For example, a Company has financial year from January to December, so for such Companies details of financial statement for the year ended March, 2018 is not prefill as the Companies have filled financial statement for the year ended 31st December, 2017.

Solution:
For the Companies having different financial year, such Companies have to take exemption under section 2(41) from CLB or NCLT for the financial year mentioned above. In such case MCA will check the case individually and will give exception and allow such companies to file the form INC-22a. However the Companies who have not taken approval from CLB or NCLT for different financial year, have to comply with standard financial year.

5. Can more than one Company have same registered office?

Solution:
As per MCA clarification, 1 or more Companies can have same registered office.

6. Appointment of KMP

As per Section 203 of the Companies Act, 2013, every company belonging to such class
or classes of companies as may be prescribed shall have the following whole-time key
managerial personnel,

i. Managing Director, or Chief Executive Officer or Manager and in their absence,

ii. a Whole-Time Director;

iii. Company Secretary; and

iv. Chief Financial Officer

If the office of any whole-time key managerial personnel is vacated, the resulting vacancy shall be filled-up by the Board at a meeting of the Board within a period of six months from the date of such vacancy.

Solution:
If Company have to file Form INC-22a, then as one of the pre requisite Company has to appoint KMP in the Company. However as per MCA clarification, applicable companies compulsorily need to have a KMP as on the date of filing irrespective of the time period allowed under the Act.

7. Companies having same registered office can have one Name Board?

Solution:
As per MCA clarification, Companies having same registered office can have one Name Board as long as they are fulfilling provision of Section 12 with respect to registered office of the Company.

8. Resignation of Auditor

Many Companies have filed form ADT-3 for resignation of auditor and also filed ADT-1 for appointment of new Auditor. But same was not captured in the form INC22A, as still details for old Auditor was pre fill in the form.

Solution:
Query can be raised with MCA for this or else Company can file form INC-22A with clarification letter stating that INC-22A is capturing the details of old auditor though
Form ADT-1 has been filed for appointment of new auditor. Company can also attach
Challan copy of form ADT-1 filed for the appointment of new auditor

CONSEQUENCES OF NON-FILING

 In case a company does not intimate the said particulars, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act.

 If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees.

 If the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may cause a physical verification of the registered office of the company in such manner as may be prescribed and if any default is found to be made in complying with the requirements of subsection (1), he may without prejudice to the provisions of sub-section (8), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII.

 No request for recording the following event-based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVEnon-compliant”, unless “e-Form ACTIVE” is filed –

1. SH-07 (Change in Authorized Capital);
2. PAS-03 (Change in Paid-up Capital);
3. DIR-12 (Changes in Director except cessation);
4. INC-22 (Change in Registered Office); and
5. INC-28 (Amalgamation, de-merger)

 Where a company files “e-Form ACTIVE”, on or after 26th April, 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees”.

As per notification dated May 16, 2019;
 where a company governed by Rule 25A of the Companies (Incorporation) Rules, 2014, fails to file the e-form ACTIVE within the period specified therein, the Director Identification Number (DIN) allotted to its existing directors, shall be marked as “Director of ACTIVE non-compliant company”.
 where the DIN of a director has been marked as “Director of ACTIVE noncompliant company”, such director shall take all necessary steps to ensure that all companies governed by rule 25A of the Companies (Incorporation) Rules, 2014, where such director has been so appointed, file e-form ACTIVE. After all the companies referred to in sub-rule

(2) file the e-form ACTIVE, the DIN of such director shall be marked as “Director of ACTIVE compliant company”.

FEES FOR FILING E-FORM INC – 22A

CONCLUSION

• Despite the practical difficulties which are hindering the compliance of ACTIVE Form, MCA is trying to identify and monitor the Companies who are violating various applicable provisions of Companies Act, 2013.
• The motive of MCA to introduce ACTIVE Form is to bar scam companies who does not have proper registered office or companies lagging behind with major annual compliances. The intent of the said form is to curb the shell companies which are existing only on papers and to improve the standard of Compliances.
• We as Company Secretaries and Compliance Officers must ensure that the Companies adhere to the said form and raise the standards of Compliance which shall bring transparency in the Governance of Companies. Also, the Companies shall comply with the rules in true letter and spirit.

The following were referred for the preparation of the article…
1. MCA ebook
2. INC-22A_ACTIVE_ Help
3. Webinar on INC-22A

What is relation between Law and morality?

What is difference between law and morality?

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91. What is similarity in law and morals?

a. both regulate human conduct
b. both not regulate human conduct
c. both use similar language
d. above a and c is correct

92. Morals have ______.

a. Universal values
b. various from society to society
c. various from time to time
d. various from person to person.

93. Law looks to __________.

a. external conduct
b. internal conduct
c. both a and b
d. none of above

94. The statutes dealing with tax are termed as ______.

a. civil statues
b. penal statute
c. fiscal statutes.
d. personal statutes

95. When there is a conflict between two or more statues or two or more parts of a statute then the rule

a. welfare construction
b. strict construction
c. harmonious construction
d. none of above

96. Pith and substance is a legal doctrine in ________.

a. Canadian constitutional interpretation
b. Indian constitutional interpretation
c. Indian and Canadian Constitutional interpretation
d. none of above

97. The doctrine of colorable legislation refers to the

a. question of competency of the legislature
b. question of fact
c. question of jurisdiction
d . nature of legislation

98. Repugnancy as an inconsistency or contradiction between two or more parts of a legal instrument

a. true
b. false
c. can’t say

99. Law Commission of India is ________.

a. executive body
b. judicial body
c. legislative body
d. quasi-judicial body

100. The first Law Commission was established during the British Raj era in _____.

a. 1834
b. 1836
c. 1860
d. 1881

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The Supreme Court is the highest judicial court in India. It upholds and uplifts the rule of law and also ensures and protects citizens’ rights and liberties as given in the Constitution. Therefore, the Supreme Court is also known as the Guardian of the Constitution.

Parliament of India

Parliament of India consists of the President and two houses. The lower house is called the House of the People- Lok Sabha, while the upper house is known as the Council of States- Rajya Sabha.

Council of Ministers

Council of ministers shall be composed of not less that 250 members, of whom 12 shall be nominated by the President and the remainder 238 shall be representatives on the States and Union Territories elected by the method of indirect election.

Nomination- The 12 nominated members shall be chosen by the President from amongst persons having special knowledge or practical experience in literature, science, art and social service.

Representation of States

The representatives of each State shall be elected by the elected members of the Legislative assembly of the State in accordance with the system of proportional representation by means of a single transferable vote.

Representation of Union Territories

The representatives of the Union Territories shall be chosen in such a manner as Parliament may prescribe. Under this power, the Parliament has prescribed that the representatives of Union Territories to the Council of States shall be indirectly elected by members of an electoral college for that territory, in accordance with the system of proportional representation by means of the single transferable vote.

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81. In a federal system, the guardian of the Constitution is

a. the Parliament
b. the Judiciary
c. the council of Ministers
d. the National Security Advisor

82. The Union Legislature in India is empowered

a. Not to amend the basic structure of the Constitution
b. to amend the basic structure of the Constitution
c. To abrogate the basic structure
d. None of these

83. The states enjoy exclusive jurisdiction over subjects of

a. Union list
b. State list
c. Residuary List
d. Concurrent list

84. Majority provisions of the Constitution of India can be amended by

a. the Parliament
b. The President
c. the State Legislature
d. the Parliament of the consent of states

85. The procedure for amending the Constitution is in

a. Article 368
b. Article 360
c. Article 367
d. Article 371

86. The list dividing powers between union and states are given in the ————- schedule

a. IV
b. V
c. VI
d. VII

87. Operation of law means…..

a. prospective operation of law
b. retrospective operation of law
c. both as above a and b
d. none of above

88. What is mean repeal of law?

a. change in law
b. amendment in law
c. removal or reversal of law.
d. none of above

89. General clauses Act enacted in the year…

a. March 11, 1897
b. January 15, 1920
c. August 15 1987
d. December 31, 1975

90. The term morals refer…

a. ethics or principles
b. legal rules by a competent authority .
c. only above a is correct
d. both a and b correct.

FAQs For Constitution of India

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71. According to the ___________ rule, the words of the statute are to be given their plain and ordinary meaning.

a. Literal rule
b. golden rule
c. natural rule
d. mischief rule

72. Which rule of statutory interpretation should judges apply first?

a. Purposive approach
b. Mischief rule
c. Golden rule
d. Literal rule

73. The concept of the Judicial review has been borrowed from the Constitution of

(a) U.K.
(b) Switzerland
(c) U.S.A
(d) U.S.S.R

74. The idea of ‘concurrent list’ in the Indian constitution is taken from the Constitution of…………?

a. Ireland
b. Canada
c. Australia
d. Japan

75. What are the four factors the courts are required to consider according to Heydon’s case?

a. What was the mischief and defect for which the common law did not provide?
b. What was the common law before the Act was passed?
c. What was the remedy Parliament passed to cure the mischief?
d. All are above

76. When may judges apply the mischief rule?

a. When there is ambiguity in the statute
b. When there is absurdity
c. When the law needs to be changed
d. When not to do so would lead to injustice

77. Under the _________________ rule the words may be given a secondary meaning if applying the literal leads to absurdity.

a. mischief rule
b. golden rule
c. liber rule
d. none of above

78. The Union List consists of

a. 97 subjects
b. 61 subjects
c. 47 subjects
d. 73 subjects

79. An interpretation of the Constitution of India is based on the spirit of

a. Fundamental Duties
b. Fundamental Rights
c. Preamble
d. Federal System

80. The sequence of procedure for passing a Bill in the House is

a. First reading, Committee stage, report stage, second reading, third reading
b. First reading, second reading, committee stage, report stage, third reading
c. First reading, second reading, third reading, Committee stage, report stage
d. First reading, Committee stage, second reading, third reading

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Important Note

The Constitution does not use the terms ‘statute’ though one finds the terms ‘law’
used at many places. The terms ‘law’ is defined as including any ordinance, order,
bye-law, rule, regulation, notification, and the like.

In short ‘statute’ signifies written law in contradiction to unwritten law.

‘Document’: Generally understood, a document is a paper or other material thing
giving information, proof or evidence of anything.

The Law defines ‘document’ in a more technical form. Section 3 of the Indian Evidence Act, 1872 states that ‘document’ means any matter expressed or described upon any substance by means of letters, figures or marks or by more than one of those means, intended
to be used, or which may be used, for the purpose of recording that matter.

Example: A writing is a document, any words printed, photographed are documents.

Section 3(18) of the General Clauses Act, 1897 states that the term ‘document’ shall
include any matter written, expressed or described upon any substance by means of
letters, figures or marks, or by more than one of those means which is intended to be
used, or which may be used, for the purpose of recording this matter.
Generally, documents comprise of following four elements:

(i) Matter—

This is the first element. Its usage with the word “any” shows that the definition of document is comprehensive.

(ii) Record—

This second element must be certain mutual or mechanical device employed on the substance. It must be by writing, expression or description.

(iii) Substance—

This is the third element on which a mental or intellectual elements comes to find a permanent form.

(iv) Means—

This represents forth element by which such permanent form is acquired and those can be letters, any figures, marks, symbols which can be used to communicate between two persons.

Difference between Interpretation and Construction:

Interpretation is of finding out the true sense of any form and the construction is the drawing of conclusion respecting subjects that lie beyond the direct expression of the text. [Bhagwati Prasad Kedia v. C.I.T,(2001)]
Where the Court adheres to the plain meaning of the language used by the legislature, it would be ‘interpretation’ of the words, but where the meaning is not plain, the court has to decide whether the wording was meant to cover the situation before the court. Here the court would be resorting to what is called ‘construction’.
‘Interpretation’ and ‘Construction’ overlap each other and it is rather difficult to state where ‘interpretation’ leaves off and ‘construction’ begins.

Rules of Interpretation/Construction

Primary Rules

• Rule of Literal Construction

It is the cardinal rule of construction that words, sentences and phrases of a statute should be read in their ordinary, natural and grammatical meaning so that they may have
effect in their widest amplitude.
At the same time, the elementary rule of construction has to be borne in mind that words and phrases of technical nature are ‘prima facie’ used in their technical meaning, if they have any, and otherwise in their ordinary popular meaning.

When the language of the statute is plain and unambiguous and admits of only one meaning, no question of construction of a statute arises, for the Act speaks for itself.
The meaning must be collected from the expressed intention of the legislature (State of U.P. v. Vijay Anand, AIR 1963 SC 946).
A word which has a definite and clear meaning should be interpreted with that meaning only, irrespective of its consequences.

• Rule of Reasonable Construction

Generally the words or phrases of a statute are to be given their ordinary or “literal” meaning. But when the grammatical or literal construction leads to a manifest absurdity
then the courts shall interpret the statute so as to resolve the inconsistency and make the enactment a consistent whole.
This principle is based on the rule that the words of a statute must be construed reasonably so as to give effect to the enactment rather than reduce it to a futility. (Interpretatio fienda est ut res magis valeat quam pereat) Hence this rule is called the Rule of Reasonable Construction.
So, while interpreting a law, two meanings are possible, one making the statute absolutely vague and meaningless and other leading to certainty and a meaningful interpretation, in such case the latter interpretation should be followed. (Pratap Singh v State of Jharkhand (2005)3 SCC 551).

• Rule of Harmonious Construction
• Rule of Beneficial Construction
• Rule of Exceptional Construction
• Rule of Ejusdem Generis

Secondary Rules

• Effect of usage
• Associated Words to be Understood in Common Sense Manner

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51. What Statute is an aid in the interpretation of Statutes?

a. General Clauses Act, 1897
b. Interpretation of Statutes Act, 1897
c. Law of Legislations, 1897
d. All of the above

52. While applying the literal rule of interpretation, it is important to keep in mind the:

a. language
b. theme
c. context
d. applicability

53. Illustration: While interpreting a statute, one has internal and external aids to construction. Question: Which of the following in not an Internal aid to construction?

a. long title
b. preamble
c. headings
d. definitions
e. Parliamentary history

54. Delegatus non potest delegare

a. Debtor follows the person of the debtor
b. An action does not arise from a bare promise
c. A delegated power cannot be further delegated
d. The law does not concern itself with trifling matters

55. expressumn facit cessare tacitum

a. Private disadvantage is counter balanced by public good.
b. The reason of a decision.
c. An action does not arise from a bare promise
d. express mention of one person or thing is exclusion of another.

56. Generalia specialibus non derogant

a. The king can do no wrong.
b. general things do not derogate from special things.
c. The land passes with its burdens.
d. An accessory follows the principal.

57. Utres valet potior quam pareat.

a. it may rather become operative than null.
b. A matter adjudged is taken for truth.
c. An accessory follows the principal.
d. The land passes with its burdens.

58. Expressum facit cessare tacitum.

a. Private disadvantage is counter balanced by public good.
b. what is expressed makes what is implied to cease.
c. An accessory follows the principal.
d. A matter adjudged is taken for truth.

59. Judicium simper pro veritate accipitur

a. A judgment always accepted as true
b. A judgment pronounced by a judge to decide in a matter falling within his jurisdiction is of no effect
c. In equal delict, the position of the defender is the stronger
d. The immediate and not the remote cause is to be considered

60. Supreme Courts precedent in binding on

a. Courts
b. Appellate Tribunals
c. Income Tax Authorities
d. All of the above.

61. In which of the following cases free and fair election is recognized as basic structure of Indian Constitution?

a. Indira Gandhi V- Raj Narayan
b. Minerva Mills V- Union of India
c. Both (A) and (B) above
d. None of the above

62. Doctrine of Separation of Powers was systematically formulated by

a. Plato
b. Montesquieu
c. Dicey
d. Aristotle

63. ‘Rule of Law’ means

a. Supremacy of Judiciary
b. Supremacy of Law
c. Equality before Law
d. Supremacy of Parliament

64. Which one of the following statement is true?

a. Delegated legislation cannot have retrospective effect-
b. Delegated legislation can have retrospective effect, if authorized by Act or Statute-
c. Delegated legislation can have retrospective effect, if not authorized by Act or Statute but have reasonable and rational justification-
d. None of the above-

65. Which of the following interpretations of the Constitution regarding the utility of Directives is/are found to be correct?
I. Even though the implementation of a Directive Principle may cause hardship to a few individuals, it should be upheld in the larger interests of the community.
II. In view of the absolute prohibition of consumption of liquor in Article 47, there cannot be any fundamental right to manufacture and sell intoxicating liquor.

a. I and II
b. Neither I nor II
c. Only I
d. Only II

66. The legislative process includes the process of implementing and enforcing the law once made.

a True
b False

67. Which of the following statements accurately capture Dicey’s view on the limitations which exist on Parliament’s law-making powers?

a. Parliament’s law-making powers are subject to external and internal political limits.
b. Parliament’s law-making powers are not subject to any limits.
c. Parliament’s law-making powers are subject to legal limitations.
d. Parliament’s law-making powers are subject to legal and political limitations.

68. who is the final answer to interpret the constitution

a. The President
b. The Parliament
c. The lok Sabha
d. The Supreme Court

69. The power of Supreme Court to decide the dispute between the centre and the states falls under its

a. Advisory Jurisdiction
b. Appellate Jurisdiction
c. Original Jurisdiction
d. Advisory and appellate Jurisdiction

70. When may judges apply the golden rule?

a. When the mischief rule can’t be applied
b. In the same circumstances as the purposive approach
c. When applying the literal would be unfair
d. When applying the literal rule leads to an absurd or repugnant result

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71. Formal legal document which creates or confirms a right or record a fact is a—
(a) Document
(b) Deed
(c) Statute
(d) Instrument

72. Which among the following is the cardinal rule of construction of statutes—
(a) Harmonious Rule of construction
(b) Beneficial Rule of construction
(c) Literal Rule of construction
(d) Reasonable Rule of construction

73. Rule of Reasonable Construction is based on the maxim—
(a) Absolut asentenia expositor non indigent
(b) Ut res magis valeat quam pareat
(c) Quo facit per alium facit per se
(d) contemporanea expositio

74. Rule of Beneficial construction is also known as—
(a) Purposive construction
(b) Mischieve Rule
(c) Heydons’s Rule
(d) All of the Above

75. Pick the odd one out of the following aids to interpretation—
(a) Preamble
(b) Marginal Notes
(c) Proviso
(d) Usage

76. Which rule of construction is applicable where there is a real and not merely
apparent conflict between the provisions of an Act, and one of them has not
been made subject to the other—
(a) Rule of Beneficial construction
(b) Rule of Literal construction
(c) Rule of Harmonious construction
(d) Rule of Exceptional construction

77. An internal aid that may be added to include something within the section
or to exclude something from it, is—
(a) Proviso
(b) Explanation
(c) Schedule
(d) Illustrations

78. An aid that expresses the scope, object and purpose of the Act—
(a) Title of the Act
(b) Heading of the Chapter
(c) Preamble
(d) Definitional sections

Question and Answer

Question 1: Explain the rule of ‘beneficial construction’ while interpreting the statutes quoting an example.

Answer: Where the language used in a statute is capable of more than one interpretation,
the most firmly established rule for construction is the principle laid down in the Heydon’s case.

This rule enables, consideration of four matters in constituting an act :
(1) what was the law before making of the Act,
(2) what was the mischief or defect for which the law did not provide,
(3) what is the remedy that the Act has provided, and
(4) what is the reason for the remedy.

The rule then directs that the courts must adopt that construction which ‘shall suppress the mischief and advance the remedy’. Therefore even in a case wherethe usual meaning of the language used falls short of the whole object of the legislature, a more extended meaning may be attributed to the words, provided they are fairly susceptible of it.

If the object of any enactment is public safety, then its working must be interpreted widely to give effect to that object. Thus in the case of Workmen’s Compensation Act, 1923 the main object being provision of compensation to workmen, it was held that the Act ought to be so construed, as far as possible, so as to give effect to its primary provisions.

However, it has been emphasized by the Supreme Court that the rule in Heydon’s case is applicable only when the words used are ambiguous and are reasonably capable of more than one meaning [CIT v. Sodra Devi (1957) 32 ITR 615 (SC)].

Question 2: Explain the principles of “Grammatical Interpretation” and “Logical Interpretation” of a Statute. What are the duties of a court in this regard?

Answer: Principles of Grammatical Interpretation and Logical Interpretation: In order
to ascertain the meaning of any law/ statute the principles of Grammatical and Logical Interpretation is applied to conclude the real meaning of the law and the intention of the legislature behind enacting it.

Meaning: Grammatical interpretation concerns itself exclusively with the verbal expression of law. It does not go beyond the letter of the law, whereas Logical interpretation on the other hand, seeks more satisfactory evidence of the true intention of the legislature.
Application of the principles in the court:

In all ordinary cases, the grammatical interpretation is the sole form allowable. The court cannot delete or add to modify the letter of the law. However, where the letter of the law is logically defective on account of ambiguity, inconsistency or incompleteness, the court is under a duty to travel beyond the letter of law so as to determine the true intentions of the legislature. So that a statute is enforceable at law, however, unreasonable it may be. The duty of the court is to administer the law as it stands rather it is just or unreasonable.

However, if there are two possible constructions of a clause, the courts may prefer the logical construction which emerges from the setting in which the clause appears and the circumstances in which it came to be enacted and also the words used therein.

Question 3: What is the effect of proviso? Does it qualify the main provisions of an
Enactment?

Answer :Normally a Proviso is added to a section of an Act to except something or qualify something stated in that particular section to which it is added. A proviso should not be, ordinarily, interpreted as a general rule. A proviso to a particular section carves out an exception to the main provision to which it has been enacted as a Proviso and to no other provision. [Ram Narian Sons Ltd. Vs. Commissioner of Sales Tax AIR (1955) S.C. 765]

Question 4: Does an explanation added to a section widen the ambit of a section?

Answer: Sometimes an explanation is added to a section of an Act for the purpose of
explaining the main provisions contained in that section. If there is some ambiguity in the provisions of the main section, the explanation is inserted to harmonise and clear up and ambiguity in the main section. Something may added be to or something may be excluded from the main provision by insertion of an explanation. But the explanation should not be construed to widen the ambit of the section.

Question 5: Gaurav Textile Company Limited has entered into a contract with a Company. You are invited to read and interpret the document of contract. What rules of interpretation of deeds and documents would you apply while doing so?
Answer: The rules regarding interpretation of deeds and documents are as follows :
First and the foremost point that has to be borne in mind is that one has to find out what reasonable man, who has taken care to inform himself of the surrounding circumstances of a deed or a document, and of its scope and intendments, would understand by the words used in that deed or document.

It is inexpedient to construe the terms of one deed by reference to the terms of another. Further, it is well established that the same word cannot have two different meanings in the same documents, unless the context compels the
adoption of such a rule.

The Golden Rule is to ascertain the intention of the parties of the instrument after considering all the words in the documents/deed concerned in their ordinary, natural sense. For this purpose, the relevant portions of the document have to be considered as a whole. The circumstances in which the particular words have been used have also to be taken into account.

Very often, the status and training of the parties using the words have also to be taken into account as the same words maybe used by a ordinary person in one sense and by a trained person or a specialist in quite another sense and a special sense. It has also to be considered that very many words are used in more than one sense. It may happen that the same word understood in one sense will give effect to all the clauses in the deed
while taken in another sense might render one or more of the clauses ineffective.

In such a case the word should be understood in the former and not in the latter
sense. It may also happen that there is a conflict between two or more clauses of the
same documents. An effect must be made to resolve the conflict by interpreting the clauses so that all the clauses are given effect. If, however, it is not possible to give effect of all of them, then it is the earlier clause that will override the latter one.

Question 5:How will you interpret the definitions in a statute, if the following words are used in a statute?
(i) Means, (ii) Includes Give one illustration for each of the above from statutes you are familiar with.

Answer: Interpretation of the words “Means” and “Includes” in the definitions- The definition of a word or expression in the definition section may either be restricting of its ordinary meaning or may be extensive of the same.

When a word is defined to ‘mean’ such and such, the definition is ‘prima facie’ restrictive and exhaustive, we must restrict the meaning of the word to that given in the definition section.
But where the word is defined to ‘include’ such and such, the definition is ‘prima facie’ extensive, here the word defined is not restricted to the meaning assigned to it but has extensive meaning which also includes the meaning assigned to it in the definition section.

Example— Definition of Director [section 2(34) of the Companies Act, 2013]—Director meansa director appointed to the board of a company. The word “means” suggests exhaustive definition.

Definition of Whole time director [Section 2(94) of the Companies Act, 2013]— Whole time director includes a director in the whole time employment of the company. The word “includes” suggests extensive definition. Other directors may be included in the category of the whole time director.

Question 6: Differentiate Mandatory Provision from a Directory Provision. What factors decide whether a provision is directory or mandatory?

Answer: Practically speaking, the distinction between a provision which is ‘mandatory’ and
one which is ‘directory’ is that when it is mandatory, it must be strictly observed; when it is ‘directory’ it would be sufficient that it is substantially complied with.

However, we have to look to the substance and not merely the form, an enactment in mandatory form might substantially be directory and, conversely, a statute in directory form may in substance be mandatory. Hence, it is the substance that counts and must take precedence over mere form.

If a provision gives a power coupled with a duty, it is mandatory: whether it is or is not so would depend on such consideration as:
− the nature of the thing empowered to be done,
− the object for which it is done, and
− the person for whose benefit the power is to be exercised.

Question 7: Define Grammatical Interpretation. What are the exceptions to grammatical interpretation?

Answer: Grammatical Interpretation and its exceptions: ‘Grammatical interpretation’ concerns itself exclusively with the verbal expression of the law, it does not go beyond the letter of the law. In all ordinary cases, ‘grammatical interpretation’ is the sole form allowable. The Court cannot take from or add to modify the letter of the law. This rule, however, is subject to some exceptions:

(i) Where the letter of the law is logically defective on account of ambiguity, inconsistency or incompleteness. As regard the defect to ambiguity, the Court is under a duty to travel beyond the letter of the law so as to determine from the other sources the true intention of the legislature. In the case of the statutory expression being defective on account of inconsistency, the court must ascertain the spirit of the law.

(2) If the text leads to a result which is so unreasonable that it is self-evident that the legislature could not mean what it says, the court may resolve such impasse by inferring logically the intention of the legislature.

Question 8: Write short note on:
(i) Provision
(ii) Explanation,
with reference to interpretation of Statutes, Deeds and Documents.

Answer: (i) Proviso: The normal function of a proviso is to except something out of the
enactment or to qualify something stated in the enactment which would be within its purview if the proviso were not there. The effect of the proviso is to qualify the preceding enactment which is expressed in terms which are too general.

As a general rule, a proviso is added to an enactment to qualify or create an exception to what is in the enactment. Ordinarily a proviso is not interpreted as stating a general rule. It is a cardinal rule of interpretation that a proviso to a particular provision of a statute only embraces the field which is covered by the main provision.

(ii) Explanation: An Explanation is at times appended to a section to explain the meaning of the text of the section. An Explanation may be added to include something within the section or to exclude something from it. An Explanation should normally be so read as to harmonise with and clear up any ambiguity in the main section. It should not be so construed as to widen the ambit of the section. The meaning to be given to an explanation will really depend upon its terms and not on any theory of its purpose.

Question 9: Explain ‘Mischieve Rule’ for interpretation of statute. Also, give four matters it considers in construing an Act.
Answer: Mischieve Rule: Where the language used in a statute is capable of more than
one interpretation, principle laid down in the Heydon’s case is followed. This is known as ‘purposive construction’ or ‘mischieve rule’.

The rule then directs that the courts must adopt that construction which ‘shall suppress the mischief and advance the remedy’. It has been emphasized by the Supreme Court that the rule in Heydon’s case is applicable only when the words used are ambiguous and are reasonably capable of more than one meaning.

It enables consideration of four matters in construing an Act:
(1) what was the law before the making of the Act;
(2) what was the mischief or defect for which the law did not provide;
(3) what is the remedy that the Act has provided; and
(4) what is the reason for the remedy.

Question 10: Explain how ‘Dictionary Definitions’ can be of great help in interpreting / constructing an Act when the statute is ambiguous.
Answer: Dictionary Definitions: First we refer the Act in question to find out if any particular word or expression is defined in it. Where we find that a word is not defined in the Act itself, we may refer to dictionaries to find out the general sense in which that word is commonly understood.

However, in selecting one out of the several meanings of a word, we must always take into consideration the context in which it is used in the Act. It is the fundamental rule that the meanings of words and expressions used in an Act must take their colour from the context in which they appear. Further, judicial decisions laying down the meaning of words in construing statutes in pari materia will have greater weight than the meaning furnished by dictionaries. However, for technical terms, reference may be made to technical dictionaries.

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51. What Statute is an aid in the interpretation of Statutes?

a. General Clauses Act, 1897
b. Interpretation of Statutes Act, 1897
c. Law of Legislations, 1897
d. All of the above

52. While applying the literal rule of interpretation, it is important to keep in mind the:

a. language
b. theme
c. context
d. applicability

53. Illustration: While interpreting a statute, one has internal and external aids to construction. Question: Which of the following in not an Internal aid to construction?

a. long title
b. preamble
c. headings
d. definitions
e. Parliamentary history

54. Delegatus non potest delegare

a. Debtor follows the person of the debtor
b. An action does not arise from a bare promise
c. A delegated power cannot be further delegated
d. The law does not concern itself with trifling matters

55. expressumn facit cessare tacitum

a. Private disadvantage is counter balanced by public good.
b. The reason of a decision.
c. An action does not arise from a bare promise
d. express mention of one person or thing is exclusion of another.

56. Generalia specialibus non derogant

a. The king can do no wrong.
b. general things do not derogate from special things.
c. The land passes with its burdens.
d. An accessory follows the principal.

57. Utres valet potior quam pareat.

a. it may rather become operative than null.
b. A matter adjudged is taken for truth.
c. An accessory follows the principal.
d. The land passes with its burdens.

58. Expressum facit cessare tacitum.

a. Private disadvantage is counter balanced by public good.
b. what is expressed makes what is implied to cease.
c. An accessory follows the principal.
d. A matter adjudged is taken for truth.

59. Judicium simper pro veritate accipitur

a. A judgment always accepted as true
b. A judgment pronounced by a judge to decide in a matter falling within his jurisdiction is of no effect
c. In equal delict, the position of the defender is the stronger
d. The immediate and not the remote cause is to be considered

60. Supreme Courts precedent in binding on

a. Courts
b. Appellate Tribunals
c. Income Tax Authorities
d. All of the above.

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1. What is them is chief rule?

1. In interpreting statutes, judges should look at the ‘mischief’ which the Act was passed to prevent
2. There must be no mischief in court
3. In interpreting statutes, judges should interpret the words literally
4. In interpreting statutes, judges should interpret the words as they see fit

2. What is the rule in Pepperv Hart?

1. Judges can refer to newspapers when interpreting statutes
2. Judges can refer to other judges when interpreting statutes
3. Judges can refer to Hansard when interpreting statutes
4. Judges cannot refer to any external aid when interpreting statutes

3. What is delegated legislation?

1. A decision of the courts
2. An Act of Parliament
3. Law made by a delegation
4. Law made by a person or body to whom Parliament has delegated power

4. Which of these is a disadvantage of delegated legislation?

1. It is quick to produce
2. It can be flexible
3. It raises issues of accountability
4. It can be made by reference to special is knowledge

5. A statute may be interpreted by judges by using different rules. Which of the following is not a rule of interpretation?

1. Golden Rule.
2. Literal Rule.
3. Mischief Rule.
4. General Rule.

6. Which of the following statements is a definition of the phase ‘ratio decidendi’?

1. The verdict
2. The material facts.
3. A hypothetical situation.
4. The legal reason for reaching a decision.

7. Which of the following statements is correct?

1. The Supreme Court is bound by its own previous cases.
2. The House of Lords is the highest court of appeal in England and Wales.
3. There are no appeals from decisions of the Court of Appeal.
4. A principle of law set down in a case may be overruled by statute.

8. Which of the following is the most accurate description of the Golden Rule of Interpretation?

1. Justice must be served
2. Literal meaning must always be adopted without fail
3. Literal meaning must always be adopted except when it leads to absurdity
4. All of the above
5. Context must be understood properly

9. Illustration: In Hindustan Lever Emplills Company Limited (TOMCO) and Hindustan Lever Limited was in dispute. The employees of both Hindustan Lever Limited and TOMCO were concerned about the amalgamation. One of the grounds of attack against the scheme was the absence of approval of the central government as required under S.23 of the Monopolies and Restrictive Trade Practices Act, 1969. That, however, was deleted in 1991. The Supreme Court stated that it is significant to take into account the mischief that was sought to be cured through the amendment of the statute. Accordingly, the court held that once the said section has been deleted from the statute book, the requirement of prior approval of the Central Government cannot be brought back through the backdoor. The Supreme Court was applying what rule of interpretation?

1. Deletion Rule
2. Mischief Rule
3. Literal Rule
4. Ejusdem Generis
5. both a) and d)

10. Illustration: In the phrase ‘horses, cattle, sheep, pigs, goats, or any other farm animal’, the general language ‘or any other farm animal’ — despite its seeming breadth — would probably be held to include only four-legged, hoofed mammals typically found on farms, and thus would exclude chickens. This is an example of which rule of interpretation?

1. Ejusdem Generis
2. noscitur a sociis
3. Literal Rule
4. Both a) and b)

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1. A statute has been defined as the______

1. Will of the king
2. Will of the society
3. Will of them agistrate
4. Will of the legislature

2. What is the doctrine of stare decisis?

1. The doctrine of Parliamentary sovereignty
2. The doctrine of royal pardon
3. The doctrine of statutory interpretation
4. The doctrine of precedent

3. What is case law?

1. Law representing the decision soft he courts
2. Law passed by Parliament
3. Delegated legislation
4. Case law is not really law at all

4. What is legislation?

1. Legislation is law made by judges
2. Legislation is law made by Parliament
3. Legislation is law made by custom
4. Legislation is law made by the Law Commission

5. How many readings must a Bill have in the House of Commons and the House of Lords Before it receives Royal Assent?

1. 1 in the House of Commons, 3in the House of Lords
2. 3 in the House of Commons,1in the House of Lords
3. 1 in each House
4. 3 in each House

6. What is the Committee Stage in the passage of a Bill through the House of Commons?

1. A committee reading of the title of the Bill
2. A committee debating the general principles of a Bill
3. A committee considering the provisions of the Bill in detail
4. A committee drafting the Bill

7. How long can the House of Lords delay a Bill (except a Money Bill)?

1. 1 month
2. 6 months
3. 1 year
4. 6 years

8. What is a Public Act?

1. An Act affecting particular individuals or individual bodies
2. An Act affecting the general public
3. An Act made in private
4. An Act made in public

9. What is meant by statutory interpretation?

1. The interpretation of a statute by Parliament
2. The interpretation of a statute by the House of Commons
3. The interpretation of a statute by the courts
4. The interpretation of a statute by the House of Lords

10. What is meant by the purposive approach?

1. The judge must interpret the statute on purpose
2. The judge must interpret the statute in the light of the purpose of its enactment
3. The judge must interpret the statute with a purpose ful manner
4. The judge must interpret the statute in the purpose of deciding the case before him or her

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