Q. The Constitution has laid down provisions to protect the interest of the states. As part of such provisions, which of the following bills need prior recommendation of the President before being introduced in the Parliament?
1. A bill which changes the meaning of ‘agriculture income’.
2. A bill which imposes any surcharge on any tax.
3. A bill which varies any tax in which states are interested.
Select the correct answer using the code given below:
Answer: D
Notes:
Exp) Option d is the correct answer.
Statement 1 is correct. The constitution provides that a bill which varies the meaning of the expression ‘agriculture income’ as defined for the purpose of enactments relating to Indian income tax can be introduced in Parliament only after the recommendation of President.
Statement 2 is correct. As part of this financial protection a bill which imposes any surcharge on any tax or duty for the purpose of Centre needs President’s recommendation.
Statement 3 is correct. A bill which imposes or varies any tax or duty in which states are interested also needs President’s recommendation before being introduced in Parliament.
