legislative competence - The Legal Chamber

In an interim order, the Supreme Court declined to stay the Waqf (Amendment) Act, 2025, upholding the legislative presumption of constitutionality. However, it partially stayed specific provisions, including the "five-year practice of Islam" requirement and certain clauses related to government property inquiries, deeming them prima facie arbitrary pending a final constitutional validity hearing. Facts Of The Case: A batch of writ petitions challenged the constitutional validity of the Waqf (Amendment) Act, 2025, before the Supreme Court. The petitioners, arguing on behalf of Muslim community interests, contended that the amendments violated fundamental rights under Articles 14, 15, 19, 21, 25, 26, and 300A of the Constitution. Key challenges were mounted against provisions that de-recog...

The Supreme Court ruled that states have the legislative competence to levy entertainment tax on DTH services under Entry 62, List II (State List) of the Constitution, as the tax is on the "entertainment" aspect, not the broadcasting service. The Court upheld the "aspect doctrine", allowing simultaneous taxation by states (on entertainment) and the Centre (on broadcasting services under Entry 97, List I), provided the levies target distinct aspects of the same transaction. It rejected arguments of legislative overlap, emphasizing the pith and substance of state laws as valid exercises of taxing power. Facts Of The Case: The case involved multiple civil appeals and writ petitions challenging the constitutional validity of state laws imposing entertainment tax on Direct-to-Home (DTH) broad...

Tag: legislative competence

No Complete Freeze on Waqf Law, Says Supreme Court: Caps Non-Muslim Members on Boards

Breaking Down the Supreme Court Judgment on DTH Services & Tax Dispute