The Goods and Services Tax (India) is a comprehensive indirect tax on the production, sale and consumption of goods and services throughout India to replace taxes levied by central and state governments. It was introduced as the Constitution (One Hundred and First Amendment) Act, 2016 after the passage of the 101st Amendment Bill. The GST is governed by the GST Council and its chairperson is Nirmala Sitaraman, Minister of Finance of India. Submit your article via our online form Click here Note* we only accept original articles, we do not accept articles that have already been published on other websites. For more information, please contact: editor@legalserviceindia.com The Federal Police is controlled by the Indian central government. The majority of federal law enforcement agencies are controlled by the Department of the Interior. The head of each of the federal law enforcement agencies is always an Indian Police Officer (IPS). The Constitution assigns responsibility for maintaining law and order to states and territories, and almost all routine policing activities – including apprehending criminals – are carried out by state police forces. The constitution also allows the central government to participate in police operations and organizations by allowing the Indian Police Service to continue.

Officers of the Indian Police Service (IPS) are recruited by the EU Civil Service Commission as part of a national competition audit. After completing a national basic civil service course, recruits from the Indian Police Service undergo training at the National Police Academy in Hyderabad, Telangana. They are then assigned to specific forces of the State or territory of the Union, where they usually remain for the rest of their career. About 50 per cent of officers are regularly assigned to other States or territories to promote national integration. The Central Board of Direct Taxes (CBDT) is part of the Department of Revenue within the Ministry of Finance of the Government of India. [32] The CBDT provides essential inputs for direct tax policy and planning in India and is also responsible for the administration of direct tax laws by the Income Tax Department. The CBDT is a statutory body governed by the Central Revenue Board Act 1963. This is India`s official FATF unit. The Central Board of Revenue, the central body of the Ministry responsible for tax administration, was established as a result of the Central Revenue Board Act 1924.

Initially, the board of directors was responsible for direct and indirect taxes. However, when the administration of taxes became too cumbersome for a single council, the council was split into two parts, namely the Central Board of Direct Taxes and the Central Board of Excise and Customs, with effect from 1 January 1964. This ramification was caused by the formation of two councils u/s 3 of the Central Boards of Revenue Act 1963. Introduction The first question that arises when you consider the legal system in mind is: What is law? In general, a rule of being or conduct established by an authority capable of enforcing its will; a control system; the manner or order in which an agent or power acts. It maintains order and discipline in society and regulates anti-social behaviour and activities. As such, two types of legal systems, which I will explore, work around the world to elaborate citizens` rights and responsibilities in a variety of ways. This is “customary law and law”. My research focuses on distinguishing between the authority and relevance of legislation and common law.

It is an in-depth research topic, but I am researching the history and development of common law and legislation in India. India`s legal system is based on both legislation and common law. Legislation is also called written law, while common law is sometimes referred to as jurisprudence. Legislation and common law are two very different legal systems. But in the current scenario, the convergence of the two can be easily seen and felt, as India has both in its system. Common law, also known as jurisprudence, is a law developed by judges through decisions of similar courts and tribunals. A “common law system” is a legal system that sets a great precedent for the common law, based on the principle that it is unfair to treat similar issues differently on different occasions. The precedent is called the common law and binds future decisions. If a similar dispute has been resolved in the past, the court is required to follow the reasoning of the previous decision. The principle by which this is followed is called stare decisis. On the other hand, legislation is a relatively new concept in the judicial system, and these laws are enacted by the legislator.

A legislature is a type of consultative assembly with the power to pass, amend, and repeal laws. It emerged during the establishment of a democratic government. The reason for its development in a certain type of government is that its application is possible in the presence of a governmental body and we know very well that the organ of government is a primary characteristic of a democratic State. Laws are also called statutory laws and can be made by national, state, or local legislators. Legislation: Indian Legal System Legislation, also known as Legal Law, is the basic structure of India`s current legal system. Legal laws are based on laws enacted and imposed by the legislature. A law is a formal act of the legislator in written form. It explains the will of the legislator. It may be a statement of law, or a commandment that must be obeyed, or a prohibition prohibiting a particular conduct or act. At best, legislation is not a battle between ideological adversaries, but a sincere search for the best rules for our society. A conscious legislator could easily understand that it cannot foresee all future developments affected by its law and might therefore wish to give a trustworthy judicial officer the discretion to adapt his orders to the circumstances of the jurisprudence.

If so, pragmatism fits well into the context of delegation. A law is the crystallization of an objective that can be political, social, economic or even personal, but there will be a motive behind it. A group of people may be interested in a particular measure that may require the exercise of the legislative power of the State. Legislation then becomes the means to an end. These groups can be: • Political parties • Interest groups • Ministry officials • Commissions of inquiry • Parliamentary committees • Public and private organizations Although some groups have a greater or more direct influence on the legislature than others, they are all united in the same belief that there is a situation that requires legislation. Legislation in India seeks its history of British rule. Since India became a colony of Britain, legislation as a source of law began to develop slowly at first, but now in the current scenario we see that legislation is the main source of law. Some pre-independent laws that are still valid and followed in India are: · Indian Penal Code, 1860 · Indian Evidence Act, 1872 · Indian Treaty Act, 1872 · Code of Civil Procedure, 1908 · Government of India Act, 1919 · Government of India Act, 1935 Drafting legislation in India At the beginning of independence, the Parliament of independent India was the forge in which a document was created that will guide the young nation. It will be up to the keen legal mind of B. R. Ambedkar to formulate a constitution for the newly independent nation. The Indian Bar Association played a role in the independence movement that can hardly be overstated – the fact that the movement`s biggest leaders across the political spectrum were lawyers is proof enough.

The new nation saw its first ruler in Jawaharlal Nehru and a father figure in M. K. Gandhi, both exemplary lawyers. Perhaps it was the coherent understanding of law and its relationship to society that led the Founding Fathers to expend the energy necessary to formulate a constitution of unprecedented size and length. The Constitution of India is the leitmotif in all matters of the executive, legislative and judicial branches of the country. Some of the post-independence laws in India are: · Code of Criminal Procedure 1973 · Motor Vehicles Act 1988 · Information Technology Act 2000 · Right to Information Act 2005 Common Law: World and Indian Legal System Origin of the common law Prior to the Norman Conquest in 1066, justice was administered primarily by district courts presided over by the bishop and sheriff, which exercised both criminal and civil jurisdiction.