Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 2002 - Constitutional validity of - Challenge to - Writ petition Haj Committee Act |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Haj Committee Act, 2002 (35 of 2002) |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Writ Petition |
Court | Supreme Court of India |
Disposal Nature | Petition Dismissed |
Headnote | Haj Committee Act, 2002 - Constitutional validity of - Challenge to - Writ petition - Plea of the petitioner that he is a Hindu but has to pay direct and indirect taxes, part of whose proceeds go for the purpose of Haj pilgrimage, which is only done by Muslims - Held: Article 27 would be violated if a substantial part of the entire income taxi central excise! customs duties/sales tax or any other tax collected in India, were to be utilized for promotion or maintenance of any particular religion or religious denomination - It is nowhere mentioned in the writ petition as. to what percentage of any particular tax has been utilized for the purpose of the Haj pilgrimage - If only a relatively small part of any tax collected is utilized for providing some conveniences or facilities or concessions to any religious denomination, that would not be violative of Article 27 of the Constitution - Thus, there is no violation of Article 27 as also Articles 14 and 15 of the Constitution - Constitution of India, 1950-Articles 27, 14, 15 and 32.Constitution of India, 1950 - Arlicle 27 - When attracted- Held: Article 27 is a provision in the Constitution, and not an ordinary statute - It is attracted when the statute by which the tax is levied specifically states that the proceeds of the tax would be utilized for a particular religion - Article 27 would be attracted even when the statute is a general statute, like the Income Tax Act or the Central Excise Act or the State Sales Tax Acts, which do not specified for what purpose the proceeds would be utilized provided that a substantial part of such proceeds are in fact utilized for a particular religion. |
Judge | N/A |
Neutral Citation | 2011 INSC 82 |
Petitioner | Prafull Goradia |
Respondent | Union Of India |
SCR | [2011] 1 S.C.R. 579 |
Judgement Date | 2011-01-28 |
Case Number | 1 |
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