Q: Explain Article 245 of Indian constitution ?
The legislative
relations are connoted from 245 to 255.
The jurisdiction between
centre and state are also divided in territorial jurisdiction and subject
matter jurisdiction.
According to Article
245(1), the parliament has the power to make laws for a particular territory or
for whole territory.
The state legislature
has the power to make laws for a particular part or whole territory of state in
accordance with Article 245(1).
The Parliament also has
the power to make laws for extra territorial operation in accordance with
Article 245(2) of Indian Constitution.
The laws for extra
territorial operation will be based on territorial nexus test.
Wallace Brothers And Co.
Ltd. vs The Commissioner Of Income-Tax on 17 February, 1948.
There was a company
which was registered in England and its partnership was in India.
Since the major income
of this company is from India, the Indian Income Tax Authority has the power to
put tax on it.
If the parliament would
like to make laws and if the parliament would like to make laws on
subject matters of extra territorial jurisdiction, there must be reasonable
connections between the subject matters.
The parliament has the
power to make laws for the centre as well as for extra territorial jurisdiction
.
The state can not make
laws for extra territorial jurisdiction.
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