swamilook: November 2017

RESOURCES - Fundamentals

https://www.linkedin.com/pulse/ideology-being-brief-funny-side-swaminathan-venkataraman/?trackingId=NuanSk0%2BUyy8LXTxwmecQQ%3D%3D
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On the aspect of 'poles asunder'
If looked through a psychologists' lens:
POles _ ASunder ?

The above is on a wholesome 'scientific theory', apparently evolved through an intensive li fe (ves)- long research on 'human being'; with main focus on his brain, the source of 'perception'. That is of contextual relevance; for it is bound to take one back , to the perennially ongoing controversy, with no possible outcome as desired, to what is cryptically called , in elite 'legal' circles, -

Form v Substance - And critically commented on, hence considered worth sharing !

>>>>>>>>>>>...............................................

To PONDER :

I "Constitutional RELIGION" -< SC (CJ)

For Comment >

https://www.facebook.com/swaminathanv3/posts/1503625633047051?pnref=story

TO BE rtw THE ONLY one known SCIENTIFIC THEORY of PSYCHOLOGISTS ( explaining, in details, the results of a study of 'a human being' , and his 'behavior' as such, in its broadest spectrum) >

POles _ ASunder ?

As, that seems to, -if looked through objectively (in its altruistic sense) - caution to not to forget, every action or inaction, founded on mindset /perception of a human being- whatever be his function / functional activity while living on earth, (especially, in regard to the activity of policy or law- making, its administration and adjudication - cryptically referred to/divided into 'legislative', 'executive' or 'judiciary' functions under the Constitution ) is , in the ultimate analysis, traceable to the 'person' ( individually or as a selected/elected group) , empowering him (-self (-selves))

(OPEN to EDIT)

II Expert (Arvind Datar) ON 'Aspect Theory' X 'Pith & Substance'

KEY Concepts-

Religion

Aspect X Concept (Should it not be preferable to take/consider , as the better alternative, "CONCEPT THEORY" (To make thinking easier and less complicated, so amenable to being accepted)

Fundamental - Right X -Responsibility OR

Fundamental RIGHT Of Self X THE REST

RIGHT to PROPERTY -

Conflict- Is it a Constitutional - X Fundamental- RIGHT

(To Be Contd.)

<> LAW vs Case Law On 'Flats' - TaxGuru

< Q

PROLOGUE

As is, by and large, known, the Constitution of India, the nation’s basic charter, is the supreme law of the land. And all other laws are subordinate to the Constitution; and as such, must be read and interpreted in the light of the constitutional provisions.

The authority to legislate by the Union and States is as conferred by Article 246 of the Constitution. Of the three independent lists as provided in the Seventh Schedule to the Constitution, List- II comprises the entries over which the State legislatures have the exclusive powers to legislate.

Anyone concerned is expected, rather needs, to be aware, the Constitution itself has, over the recent years, been subjected to drastic amendments; and many are purported to have been made so as to remain in tune mainly with growingly changing socioeconomic environments. Even so, in a manner of plain speaking, quite a few of the amendments do not, in public opinion, seem to have been done objectively and with a public-centrist approach; instead, happen to have been thrust upon the people, – thereby rendering the age-old and time-recognized-honored human rights, one being the very basic right namely, – the “right to property”, a laughing stock. Conceptually, though, that is really a bundle of rights, principally comprise the so called ‘ownership’; with all other appended and accompanying rights/interests.

One of the amendments so effected and sticking as a sore thumb /-point is the 44^th Amendment(s) of 1978; resulting in drastically decolouring or dubbing what earlier was regarded a ‘fundamental’ right, into a ‘constitutional – or ‘statutory- right. As commented critically by a Researcher in her published Article,- “the amendment bestowed upon the Indian socialist state a licence to indulge in what Fredric Bastiat termed legal plunder. This is one of the classic examples when the law has been perverted in order to make plunder look just and sacred to many consciences.” Whatsoever that means in real life terms to a property holder, in one’s perspective, there could conceivably be no denying that, even so, for understanding and/or construing any provision of an enactment, in proper light, – such as, of state, MOFA herein – none can rightly afford to bypass or side-step the connected overriding provisions and vital implications of the other primary central/state statutes, besides any other, the three time tested ones, – the T P Act, Contract Act, Registration Act.

UQ

May look through, also >

LAW and ('vs'?) CASE LAW On “FLATS” – A Critical Study - Tax Guru

<> In reference to, -

II Expert (Arvind Datar) ON 'Aspect Theory' X 'Pith & Substance'

To one’s mind (personally thinking aloud):

Thinking of a human mind, being the breeding ground of so called ‘idea(s)’, has its 'epicenter' on a ‘concept’, in general ; rather than on an ‘aspect’.

Even an ‘aspect’ is a concept by itself. Any ‘theory’, of course, again, is a concept’. But if ‘aspect’ is used as a afffix to ‘theory’ (i.e. ‘aspect theory’, then one is talking about, hence consider/deal with a combination of two concepts, meaning /connoting two distinct ideas. Same way, as ‘pith and substance’ is a combination of two concepts, connoting two different ideas.

For dealing with any ‘double concept’, such as ‘aspect theory’, the other controversy inevitably arises for further consideration/deep analytical study is THIS: - Is it a ‘scientific theory’, by any standard or logic, so as to attach any sanctity, to go by with conviction, remains, as ever, an area of grave controversy.

In the context, one has in mind, for instance, a similar double concept,- though not a ‘scientific theory’,- knowingly so, which has been gone ahead with and given a statutory recognition in framing and structuring the ‘Transfer Pricing’ Regulations. As is common knowledge, and widely accepted legal circles, across the globe, the said regulations are potent with, have given rise to more and more controversies in recent times and the past decades.

In short, the point of poser herein is, - should not the ‘concept theory’ be preferred, and urged, to contest the validity of the other ‘aspect theory’,- which is said to being preferred by judiciary, for adjudication.

(To explore the above further, and expand /dilate the thoughts)

<> One another aspect he touched upon is the levy of 'service tax ' on 'professionals'. As independently viewed, in somewhat greater details, the levy, as repeatedly shared in PPs , is highly contestable , with greater force on the ground that it is tantamount to taxing the same person , on the same income, twice. Which , if critically analyzed, cuts at the very root of any known principle of jurisprudence /constitutionality; also, daringly flies in the very teeth of the loudly proclimed government policy of- "ONE NATION ONE TAX".

Cross Refer:

https://www.facebook.com/swaminathanv3/posts/1503308759745405?pnref=story

<> Incidentally, one has been left wildly wondering , - is not the 'intra vires' of certain other levies, equally objectionable, such as the levy of Service tax / GST on, -

(1) 'DEEMED WORKS CONTRACT' in respect of inter alia a transaction of Sale / Conveyance of property being 'Flat' or Apartment', an "IMMOVABLE PROPERTY", even by any convoluted thinking or sound reasoning / logic; and

(2) Collections by "owner-members" of a housing complex - being a co-operative society' (formally registered or not), the entire property rights in which are, undoubtedly, vested in the same members, for 'maintenance' - to be taken to connote all expenses/ outgoings.

Cross Refer the Related Previous Posts, -

Selected >

On 1. above :

http://swaminathanv208. blogspot.in/2016/06/deeming- legal-fiction.html?view=mosaic

http://swaminathanv208. blogspot.in/2016/07/deeming- legal-fiction-contd.html

https://www.facebook.com/swaminathanv3/posts/1476350949107853

https://taxguru.in/goods-and-service-tax/impact-gst-real-estate-sector.html

On 2. above :

http://vswaminathan-swamilook.blogspot.in/2017/11/property-law-x-vs-tax-laws.html

http://vswaminathan-swamilook.blogspot.in/2017/11/priciplke-of-mutuality-v-taxation.html

http://vswaminathan-swamilook.blogspot.in/2017/11/principle-of-mutuality-v-tax-eemption.html

http://vswaminathan-swamilook.blogspot.in/2015/01/right-to-form-97th-amendment-of.html

97 th Amendment Of the Constitution ?!

Now, over to reputed Constitutional Law AND or Tax -cum- Property law experts, at large, in field practice, for a well-considered / logically sound eminent opinion; preferably , in such a simple language, as mainly appealing to common sense. That is, an opinion founded on principles of 'common law' (natural justice and equity), without necessarily going / guided by what the judiciary / case law says, or the attendant 'intricacies' of the Constitutional Law !

Why to say or believe so;- for, it is only a 'lawyer' who has to fight for justice on behalf of his client- mostly gullible- engaged for so doing, albeit for a fee, for client's 'cause', in a court of law !

To Tax- on A (the) taxable EVENT X ....?

To Tax On LUXury X EXPenditure ??

Mind Boggling X Brain TEASING !

(May have MORE to share)

swamilook

Thursday, November 30, 2017

THINKERS' corner - PART II

In a haste

Monday, November 27, 2017

Thinkers' (X TINKERers') Corner - EXclusive PART I

<> LAW vs Case Law On 'Flats' - TaxGuru

< Q

PROLOGUE

As is, by and large, known, the Constitution of India, the nation’s basic charter, is the supreme law of the land. And all other laws are subordinate to the Constitution; and as such, must be read and interpreted in the light of the constitutional provisions.