The Taxation Laws (Amendment) Bill, 2021 passed by Lok Sabha offers to drop tax claims against companies on deals before May 2012 that involve indirect transfer of Indian assets on fulfilment of specified conditions including the withdrawal of pending litigation and the assurance that no claim for damages would be filed.

What is a Retrospective Tax?

• A retrospective tax is a tax imposed on a transaction or deal that was conducted in the past.
• Retrospective taxation allows a nation to implement a rule to impose a tax on certain products, goods or services and deals and charge companies from a time before the date on which the law is passed.
• It was introduced in a 2012 amendment to the Finance Act, which enabled imposition of retrospective tax on deals executed after 1962 involving transfer of shares in a foreign entity which had assets in India.

Why was such a tax introduced in India?

• Countries use this form of taxation to rectify any deviations in the taxation policies that, in the past, allowed firms to take benefit from any loophole.
• Multilateral instruments reflects the contemporary scenario where exclusive national sovereignty is replaced with pooled exercise of taxation powers by treaty partners.
• Not only India, but many other countries like the US, UK, Australia, Netherlands, Belgium, Canada, and Italy have retrospectively taxed firms.

A Curious case of Cairn

• The roots of this law date back to 2007, when Vodafone bought over a majority stake in the telecom operations of Hutch in India for $11.1 billion.
• While the deal involved the changing of hands of Indian operations of Hutch, the companies party to it were registered outside India and all the paperwork and financial transactions, too, were done outside the country.
• But the Indian government ruled that Vodafone was liable to pay capital gains tax to it as the deal involved the transfer of assets located in India.
• Importantly, there was no rule in the Indian statutes then that allowed such taxation.
• Vodafone challenged this claim and the case went to Supreme Court, which ruled in 2012 that there was no tax liability on Vodafone’s part to Indian authorities.

What was the law made then?

• In 2012, Parliament amended the Finance Act to enable the taxman to impose tax claims retrospectively for deals executed after 1962 which involved the transfer of shares in a foreign entity whose assets were located in India.
• The target, of course, was the Vodafone deal. Very soon, tax claims were also raised on Cairn Energy.

How did the Companies react?

• The changes to the Finance Act allowed India to reimpose its tax demand on Vodafone.
• Tax authorities had slapped a tax bill of Rs 7,990 crore on Vodafone, saying the company should have deducted the tax at source before making a payment to Hutchison.
• By 2016, reports say, the bill had risen to Rs 22,100 crore after adding interest and penalty.
• The demand on Cairn was for Rs 10,247 crore in back taxes over its move, beginning in 2006, to bring its Indian assets under a single holding company called Cairn India Ltd.
• A few years later, when Cairn India Ltd floated an IPO to divest about 30 per cent of its ownership of the company, mining conglomerate Vedanta picked up most of the shares.
• However, Cairn UK was not allowed to transfer its stakes as Indian officials held that the company had to first clear the tax liability.

A case in the Hague

• That prompted Cairn UK to move the Permanent Court of Arbitration to The Hague, Netherlands.
• It said that India had violated the terms of the India-UK Bilateral Investment Treaty by imposing a retrospective tax due on it.
• The treaty provides protection against arbitrary decisions by laying down that India would treat investment from the UK in a “fair and equitable” manner.
• Vodafone, too, had sought arbitration before the Permanent Court of Arbitration, citing the “fair and equitable” treatment clause in the India-Netherlands BIT.

India’s response

• In September last year, the Hague court ruled in favour of Vodafone, quashing India’s tax claim after holding that it violated the “equitable and fair treatment standard” under the bilateral investment treaty.
• India refused to pay the compensation; Cairn launched recovery proceedings across countries as part of which a French court ordered the freezing of some Indian assets in Paris.
• This move discourages foreign investors from coming to India and that the Centre should look to resolve the case at the earliest.
• The amendments now mooted are designed to do just that.

Tussle’s impact

• The order endangering sovereign assets was largely seen as a dent on an emerging power like India.
• Especially when the country is trying to portray itself as an investment destination on its road to recover from the economic impact of the Covid-19.

Taxation Laws (Amendment) Bill, 2021

• The Bill offers to drop tax claims against companies on deals before May 2012 that involve the indirect transfer of Indian assets would be “on fulfilment of specified conditions”.
• The condition includes the withdrawal of pending litigation and the assurance that no claim for damages would be filed.
• As per the proposed changes, any tax demand made on transactions that took place before May 2012 shall be dropped, and any taxes already collected shall be repaid, albeit without interest.
• To be eligible, the concerned taxpayers would have to drop all pending cases against the government and promise not to make any demands for damages or costs.

Need for the amendment

• The retrospective taxation was termed “tax terrorism”.
• It is argued that such retrospective amendments militate against the principle of tax certainty and damage India’s reputation as an attractive destination.
• This could help restore India’s reputation as a fair and predictable regime apart from helping put an end to taxation.

Benefits offered

Conclusion

• Even after the Bill becomes law, entities such as Cairn Energy must convince its shareholders and accept the caveats.
• Prospective investors, however, may take heart from the fact that the government has shown the intent not to claim tax retrospectively.
• It has demonstrated a willingness to undo a measure that was seen as hurting the inflow of foreign investment.

Any doubts reach out to us:- 89299 87787

Let us begin with the very important question, are you afraid of answer writing and surrounded with a plethora of doubts in this regard?
No need to worry, If your answer is yes then we have for you the Mains Essential Program Super 50 with personalized mentorship for 2022. The first of its kind where you will be provided complete mentorship during your preparation with a special focus on answer writing as soon as you enroll in this program. Let’s have some more understanding about this initiative.

DON’T DELAY YOUR ANSWER WRITING ANY FURTHER.

PROGRAM STARTS 22nd Aug 2021.

ENROLL TODAY TO START EARLY.

LIMITED TO 50 SEATS

22 TOTAL TESTS (10 SECTIONAL + 12 FULL LENGTH TEST)

To keep your Answer writing game one step ahead, Civilsdaily is introducing Mains essential super 50 with personalized mentoring – 2022 Batch.

What is MEP SUPER 50?

Mains Essential Program Super 50 2022 is a personalized and Mentor guided comprehensive and intensive program for GS Mains papers. The focus is on making students understand the requirement of Mains Question, its elements, using information, and imparting answer writing skills for that.

MEP Super 50 with personalized mentoring is inspired by our successful initiative of Smash Mains.

Our previous year’s SMASH Mains tests have had an exceptional hit ratio in 2020 UPSC Mains.

In 2020, 80% of students in our smash mains program were able to clear the mains examination. But to enroll in smash mains, you have to be a veteran who has written mains plus there is a review process. 

Mep super 50 is open to all, even freshers. After having worked with so many students, we can say with utmost surety that personalized guidance can help improve your score in mains by 50-100 MARKS.

The idea behind keeping 50 limited seats is to provide dedicated attention to all the enrolled candidates. Quality over quantity is our motto.

About Birendra Sir:

Birendra Yadav sir has a very vast experience in mentoring the students. He has mentored more than hundreds of students in the last 3 years. Currently, he is heading the copy evaluation team in CD. His specialization includes answer writing, discussing strategies for content development for mains. Before he has worked as an engineer in a software industry firm and while working he started preparing for UPSC and now as a Mentor at Civilsdaily, he aims to guide future aspirants in finding success.

Some success stories so far:

PROGRAM INCLUSION:

1. 10 Sectional tests: The whole syllabus will be divided into portions like history, economics, and geography. This will ensure that even your basic static preparation and current affairs for prelims are revised alongside your mains answer writing program. Killing two birds with one stone!

2. 12 Full-length tests: After the prelims, it is time to go full gear.

3. Personalized discussion: You doubt why you are scoring less or how you can improve your score for the next paper. No worries! After each test there will be one on one discussion about your performance with your mentor in 48 hours.

4. Habitat handholding: A special group created on habitat where you can put up your doubts and queries. Also can be used to interact with peers on strategies to improve your mains writing. You can also contact mentors like Sajal sir, Sukanya ma’am, Sudhanshu sir and Ajay sir. They all have interview-level experience, so utilize their experience to your benefit.

5. Civilsdaily magazine: Your current affairs will be covered with access to our 1-year subscription.

LIMITED TO 50 SEATS

22 TOTAL TESTS (10 SECTIONAL + 12 FULL LENGTH TEST)

Our Philosophy behind MEP Super 50

1. Question Formulation

It happens under a team of experienced Civilsdaily’s faculty. Questions framed are from the most important UPSC relevant themes and papers are based on the latest pattern of UPSC.

Our questions specifically state:

• Whether they are straightforward or thought-provoking/analytical.
• Whether they have subparts.
• Why this question – similar previous year questions, the importance of the theme, etc.

CD Innovation – Star marked questions We go the extra mile and craft unique, intellectually stimulating questions. Marked with a star, these questions reward analytical ability and critical thinking.

2. One-to-One Discussion on every checked copy

We believe in personalized individual attention. This is the biggest reason why you should join our MEP SUPER 50. Students can schedule a call within 48 hours of receiving their checked copies.

A one-to-one discussion with Mentor will not only highlight your weaknesses but will also help in tracking your improvements over the subsequent tests.

3. Answer Checking

Our evaluation focuses on multiple dimensions and parameters like structure, flow, presentation, contextuality, relevance to question, analytical excellence, and cross-domain inter-linkages than simply on superficial, memory-based lapses.

Evaluated answer copy – 1 (Click to download)

Evaluated answer copy – 2 (Click to download)

Read more about our methodology here.

4. Model Answers

More than just simply providing information, our model answers cover all the aspects of a question and provide enriching points to the student. They also include:

• For ‘thought-provoking/analytical‘ type of questions, we’ll provide the best way to approach them.
• Alternate introductions
• Sub-headings and categorization to enhance readability and answer structure.
• Colour coding for main arguments, reports, data, scholars, etc.
• OTB – Out of the box points for additional marks

5. Civilsdaily’s Handholding 

Habitat is where everything comes together learning, doubt clearing, notes, references, mentor’s support, and a focussed community. You’re going to learn and discuss like never before. g. You can contact mentors like Sajal sir, Sukanya ma’am, Sudhanshu sir and Ajay sir. They all have interview-level experience, so utilize their experience to your benefit.

How will your queries be resolved?

• The moment you have a query, you post it in the group. At 11 PM, 3 AM, doesn’t matter. No need to schedule a call, or drop an email. Just drop a chat. Once our team is up, it will be resolved.
• More often than not, your peers will take part in your doubt discussions adding a lot of value.

6. Value-added material

Current affairs magazines – Civilsdaily’s Magazines are the best in terms of comprehensive coverage, superb design, and high readability. Get them here.

Listicles and other relevant study material – Supplementary content provided will be helpful in covering multiple related questions.

Any doubts reach out to us:- 89299 87787

DON’T DELAY YOUR ANSWER WRITING ANY FURTHER.

PROGRAM STARTS 22nd AUG 2021.

ENROLL TODAY TO START EARLY.

LIMITED TO 50 SEATS

22 TOTAL TESTS (10 SECTIONAL + 12 FULL LENGTH TEST)

Fill up the SAMANVAYA form to interact with us on this program and other strategies with respect to UPSC preparation.

Dear Aspirants,

I know you all are giving your best.

Your efforts to crack this exam made me feel proud and satisfied.

I’m counting on you.

As promised today, we are going to conduct a live test for the Indian Polity.

Syllabus for the test roughly covers chapter-1 to Chapter-29 from M. Laxmikant. The Test Details and joining info is given below.

Subject – Indian Polity 

Syllabus – Roughly chapter 1 to 29 from M Laxmikant

Test Timings – 8:00 PM to 10:00 PM

Test Mode – Live on ZOOM CALL

Zoom Meeting Link & Details:-

Join Zoom Meeting

https://zoom.us/j/98511357356?pwd=RVdXWGZjalN0V20rVis2WWxjemQ2UT09

Meeting ID: 985 1135 7356

Passcode: 845765

______________________________________________

Note:-

1  Keep OMR sheet with you

2. Join the ZOOM meeting 15 minutes before the Test to avoid any inconvenience

3. Keep a Ball pen with you.

If you have not registered for STREAK, You can register here:

https://www.civilsdaily.com/course/streak-daily-initiative/

Join our official telegram channel:

https://t.me/joinchat/Ue3sJymgwXDQq1fj

ALL THE BEST

 

---

10th Aug 2020

 

Important Newspapers associated with the freedom Struggle

Name of the Paper or journal	Year and Place  of Publication	Name of the Founder or  Editor
Bengal Gazette	1780, Calcutta	James Augustus Hicky
India Gazette	1787, Calcutta	Henry Louis Vivian Derozio was associated with it
Bombay Herald    (First Paper from                   Bombay)	1789, Bombay	————
Digdarshana (First Bengali Monthly)	1818, Calcutta	———–
Bengal Gazette        (First Bengali                    Newspaper)	1818, Calcutta	Harishchandra Ray
Sambad Kaumudi (Weekly in Bengali)	1821	Raja Ram Mohan Roy
Mirat-ul-Akbar          (First Journal in        Persian)	1822, Calcutta	Raja Ram Mohan Roy
Banga-Duta            (A weekly in four languages- English, Bengali, Persian, Hindi)	1822, Calcutta	Raja Ram Mohan Roy and Dwarkanath Tagore and others.
Bombay Times   (From 1861 onwards, The Times of India)	1838, Bombay	Foundation laid by Robert Knight                            Started by Thomas Bennett
Rast Goftar            (A Gujarati fortnightly)	1851	Dadabhai Naoroji
Hindu Patriot	1853, Calcutta	Girishchandra Ghosh
Bengalee	1862, Calcutta	Girishchandra Ghosh (Taken over by S.N. Banerjea in 1879)
Amrit Bazar Patrika	1868, Jessore District	Sisirkumar Ghosh and Motilal Ghosh
Bangadarshana              (In Begali)	1873, Calcutta	Bankimchandra Chatterji
Indian Statesman (Later, The Statesman)	1875, Calcutta	Started by Robert Knight
The Hindu (In Egnlish) (Started as weekly)	1878, Madras	G.S. Aiyar, Viraraghavachari and Subha Rao Pandit
Tribune (daily)	1881, Lahore	Dayal Singh Majeetia
Kesari(Marathi daily)             and    Maharatta (English            weekly)	1881, Bombay	Tilak, Chiplunkar, Agarkar
Swadeshmitran                  (A Tamil paper)	Madras	G.S. Aiyar
Paridasak (a weekly)	1886	Bipin Chandra Pal (publisher)
Yugantar	1906, Bengal	Barindra Kumar Ghosh andBhupendra Dutta
Indian Sociologist	London	Shyamji Krishnavarma
Bande Matram	Paris	Madam Bhikaji Kama
Talwar	Berlin	Virendranath Chattopadhyay
Ghadar	Vancouver	Ghadar Party
Bombay Chronicle               (a daily)	1913, Bombay	Started by Pherozeshah Mehta
The Hindustan Times	1920, Delhi	Founded by K. M. Panikkar as a part of the Akali Dal Movement
Leader (in English)	———-	Madan Mohan Malaviya
Bahishkrit Bharat (Marathi fortnightly)	1927	B. R. Ambedkar
Kudi Arasu (Tamil)	1910	E.V. Ramaswamy Naicker (Periyar)
Bandi Jivan	Bengal	Sachindranath Sanyal
National Herald	1938	Started by Jawaharlal Nehru

Important books were written during the Indian freedom struggle

Name of the book	Author
Ghulam Giri	Jyotiba Phule
Causes of the Indian Mutiny	Sir Syyed Ahmed Khan
To all fighters of freedom, Why Socialism	J.P. Narayan
Pakhtoon	Khan Abdul Ghaffar Khan
Problems of the East	Lord Curzon
My Indian Years	Lord Hardinge II
Economic History of India	R.C. Dutt
Pather Panchali	Bibhuti Bhushan Banerjee
Precepts of Jesus	Raja Ram Mohan Roy
A Gift of Monotheists	Raja Ram Mohan Roy
Satyarth Prakash	Swami Dayanand Saraswati
Anand Math	Bankim C. Chatterjee
Devi Chaudharani	Bankim C. Chatterjee
Sitaram	Bankim C. Chatterjee
The Indian Struggle	S.C. Bose
Poverty & Un-British Rule in India	Dadabhai Naoroji
The Spirit of Islam	Syyed Ameer Ali
A Nation in the Making	S.N. Banerjee
Unhappy India	Lala Lajpat Rai
The Indian War of Independence	V. D. Savarkar
India Divided	Rajendra Prasad
The Discovery of India	Jawahar Lal Nehru
Neel Darpan	Dinbandhu Mitra
Hind Swaraj	M.K. Gandhi
What Congress and Gandhi have done to the untouchables	B.R. Ambedkar

Development of Press in India

• James Augustus Hickey in 1780 started The Bengal Gazette or Calcutta General Advertiser, the first newspaper in India, which was seized in 1872 because of its outspoken criticism of the Government.
• Later more newspapers/journals came up—The Bengal Journal, The Calcutta Chronicle, The Madras Courier, The Bombay Herald.
• The Company’s officers were worried that these newspapers might reach London and expose their misdeeds. Thus they saw the need for curbs on the press.

Early Regulations on press

• Censorship of Press Act, 1799: Lord Wellesley enacted this, anticipating the French invasion of India. It imposed almost wartime press restrictions including pre-censorship.
• Licensing Regulations, 1823: The acting governor-general, John Adams, who had reactionary views, enacted these. According to these regulations, starting or using a press without a license was a penal offense. Rammohan Roy’s Mirat-ul-Akbar had to stop publication.
• Press Act of 1835 or Metcalfe Act: Metcalfe (governor-general— 1835-36) repealed the obnoxious 1823 ordinance. The new Press Act (1835) required a printer/publisher to give a precise account of premises of a publication
• Licensing Act, 1857: Due to the emergency caused by the 1857 revolt, this Act imposed licensing restrictions.
• Registration Act, 1867: This replaced Metcalfe’s Act of 1835 and was of a regulatory, not restrictive, nature. As per the Act, every book/ newspaper was required to print the name of the printer and the publisher and the place of the publication; and a copy was to be submitted to the local government within one month of the publication of a book.

Struggle by Early Nationalists to Secure Press Freedom

• Right from the early nineteenth century, defense of civil liberties, including the freedom of the press, had been high on the nationalist agenda.
• As early as 1824, Raja Rammohan Roy had protested against a resolution restricting the freedom of the press.
• The early phase of the nationalist movement from around 1870 to 1918 focused more on political propaganda and education, formation and propagation of nationalist ideology and arousing, training, mobilization, and consolidation of public opinion, than on mass agitation or active mobilization of masses through open meetings.
• For this purpose, the press proved a crucial tool in the hands of the nationalists. The Indian National Congress in its early days relied solely on the press to propagate its resolutions and proceedings.
• Many newspapers emerged during these years under distinguished and fearless journalists.
• These included The Hindu and Swadesamitran under G. Subramaniya Aiyar, The Bengalee under Surendranath Banerjea, Voice of India under Dadabhai Naoroji, Amrita Bazar Patrika under Sisir Kumar Ghosh and Motilal Ghosh, Indian Mirror under N.N. Sen, Kesari (in Marathi) and Mahratta (in English) under Bal Gangadhar Tilak, Sudharak under Gopal Krishna Gokhale, and Hindustan and Advocate under G.P. Verma. Other main newspapers included Tribune and Akbar-i-am in Punjab, Gujarati, Indu Prakash, Dhyan Prakash and Kal in Bombay and Som Prakash, Banganivasi and Sadharani in Bengal.
• The national movement, from its very beginning, stood for the freedom of the press.
• The Indian newspapers became highly critical of Lord Lytton’s administration especially regarding its inhuman treatment of victims of the famine of 1876-77.
• The Government struck back with the Vernacular Press Act, 1878.

The Vernacular Press Act

• Objective: Designed to better control’ the vernacular press and effectively punish and repress seditious writing.
• The district magistrate was empowered to call upon the printer and publisher of any vernacular newspaper to enter into a bond with the government undertaking not to cause disaffection against the government or antipathy between persons of different religions, caste, race through published material.
• The printer and publisher could also be required to deposit security which could be forfeited if the regulation were contravened, and press equipment could be seized if the offense re-occurred.
• The magistrate’s action was final and no appeal could be made in a court of law.
• A vernacular newspaper could get an exemption from the operation of the Act by submitting proofs to a government censor.
• The Act came to be nicknamed ‘the gagging Act”. The worst features of this Act were—(i) discrimination between English and vernacular press, (ii) no right of appeal
• In 1883, Surendranath Banerjea became the first Indian journalist to be imprisoned.

Newspaper (Incitement to Offences) Act, 1908

• Aimed against Extremist nationalist activity, the Act empowered the magistrates to confiscate press property that published objectionable material likely to cause incitement to murder/ acts of violence.

Indian Press Act, 1910

• This Act revived the worst features of the Vernacular Press Act – local government was empowered to demand security at registration from the printer/publisher and forfeit/deregister if it was an offending newspaper, and the printer of a newspaper was required to submit two copies of each issue to local government free of charge.

A dream does not become reality through magic; it takes sweat, determination, and hard work. 

Dear Aspirants,
We have covered almost 50% of Indian Polity and a MCQ based test is scheduled for tomorrow. The test will be conducted at 8 pm live. Keep a black ball pen and OMR sheet with you. Test will be uploaded to your portal.

Zoom link will also be shared with you.

So, let us look at Today’s activities.

The schedule for today was:

Center-State Relations, Inter-State Relations and Emergency provisions.

Prelims Questions to attempt:

Q1. Under the doctrine of Original Jurisdiction, the Supreme Court decides the disputes between different units of Indian Federation. Which of the following are covered under the said jurisdiction?

1. Dispute between the Centre and Union Territories

2. Dispute between the Centre and States

Select the correct answer using the code given below

A 1 only

B 2 only

C Both 1 and 2

D None of them 

Q2.  Which of the following statements are correct regarding 7^th schedule?
1.Where there is a conflict between the Concurrent List and the State List, it is the former that should prevail.
2.In case of a conflict between the Central law and the state law on a subject enumerated in the Concurrent List, the Central law prevails over the state law.
3.If the state law has been reserved for the consideration of the president and has received his assent, then the state law prevails in that state.

4. If a subject lies in none of the list of 7^th schedule, both Union and state are free to make laws over it.

Select the correct answer from the codes given below:

A 1, 2 and 3 only

B 2, 3 and 4only

C 1,3 and 4only

D All of them 

Q3. The Parliament can make any law for whole or any part of India for implementing international treaties

(a) with the consent of all the States

(b) with the consent of the majority of States

(c) with the consent of the States concerned

(d) without the consent of any State

Q4. Consider the following statements with reference to Zonal Councils:

1. They were formed on the recommendation of Sarkaria Commission for better coordination between states.
2. Chief Ministers occupy the position of Vice Chairperson on rotation basis.

Which of the statements mentioned above is/are correct?

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Q5. Which of the following statements regarding Inter-State Council is/are correct?

1. The Parliament defines the nature of duties to be performed by the Council.
2. It can deal with any controversy whether legal or non-legal.
3. Its function is advisory in nature.

Select the correct answer from the codes given below:

A 1 only

B 2 and 3 only

C 1 and 3 only

D 1, 2 and 3

Q6. With reference to Financial Emergency in India, which of the following statements is/are correct?

1. Under Article 360 Parliament is empowered to proclaim a financial emergency when the financial stability or credit of India or any part of its territory is threatened
2. During Financial Emergency, the President may issue directions for the reduction of salaries and allowances the judges of Supreme Court while the Governor can do the same for judges of High Court.

Select the correct answer from the code given below:

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Mains Questions to attempt:

Q: Discuss the meaning of “breakdown of constitutional machinery”. What are its effects? (10)

Q: What are the essentials of true federation? Analyze the nature of the Indian federation? (15)

Video Discussion of Mains Questions by Sukanya Ma’am

Video Discussion of Prelims Questions by Santosh Sir:

Stay tuned with us for tomorrow’s targets.

———————————————————————————————

Visit our course page for further details

Questions for the Day:

Try these Mains Questions :

Q: Discuss the meaning of “breakdown of constitutional machinery”. What are its effects? (10)

Q: What are the essentials of true federation? Analyze the nature of the Indian federation? (15)

Try these Prelims Questions :

Q1. Under the doctrine of Original Jurisdiction, the Supreme Court decides the disputes between different units of Indian Federation. Which of the following are covered under the said jurisdiction?

1. Dispute between the Centre and Union Territories

2. Dispute between the Centre and States

Select the correct answer using the code given below

A 1 only

B 2 only

C Both 1 and 2

D None of them 

Q2.  Which of the following statements are correct regarding 7^th schedule?
1.Where there is a conflict between the Concurrent List and the State List, it is the former that should prevail.
2.In case of a conflict between the Central law and the state law on a subject enumerated in the Concurrent List, the Central law prevails over the state law.
3.If the state law has been reserved for the consideration of the president and has received his assent, then the state law prevails in that state.

4. If a subject lies in none of the list of 7^th schedule, both Union and state are free to make laws over it.

Select the correct answer from the codes given below:

A 1, 2 and 3 only

B 2, 3 and 4only

C 1,3 and 4only

D All of them 

Q3. The Parliament can make any law for whole or any part of India for implementing international treaties

(a) with the consent of all the States

(b) with the consent of the majority of States

(c) with the consent of the States concerned

(d) without the consent of any State

Q4. Consider the following statements with reference to Zonal Councils:

1. They were formed on the recommendation of Sarkaria Commission for better coordination between states.
2. Chief Ministers occupy the position of Vice Chairperson on rotation basis.

Which of the statements mentioned above is/are correct?

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Q5. Which of the following statements regarding Inter-State Council is/are correct?

1. The Parliament defines the nature of duties to be performed by the Council.
2. It can deal with any controversy whether legal or non-legal.
3. Its function is advisory in nature.

Select the correct answer from the codes given below:

A 1 only

B 2 and 3 only

C 1 and 3 only

D 1, 2 and 3

Q6. With reference to Financial Emergency in India, which of the following statements is/are correct?

1. Under Article 360 Parliament is empowered to proclaim a financial emergency when the financial stability or credit of India or any part of its territory is threatened
2. During Financial Emergency, the President may issue directions for the reduction of salaries and allowances the judges of Supreme Court while the Governor can do the same for judges of High Court.

Select the correct answer from the code given below:

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Sukanya madam’s video would be out at 7:00 PM and Santosh sir would provide the video at 9:00 PM.

Watch this space for more updates exclusively for you.

09th Aug, 2021

Political Party in pre-independence India

Political associations before the Indian National Congress

• The Indian National Congress was not the first political organization in India.
• However, most of the political associations in the early half of the nineteenth century were dominated by wealthy and aristocratic elements. They were local or regional in character.
• Through long petitions to the British Parliament most of them demanded:
  • administrative reforms,
  • association of Indians with the administration, and
  • spread of education.
• The political associations of the second half of the nineteenth century came to be increasingly dominated by the educated middle class and they had a wider perspective and a larger agenda.

Political Associations in Bengal

(1) The Bangabhasha Prakasika Sabha

• It was formed in 1836 by associates of Raja Rammohan Roy.

(2) The Zamindari Association,

• More popularly known as the ‘Landholders’ Society’, was founded to safeguard the interests of the landlords.
• Although limited in its objectives, the Landholders’ Society marked the beginning of an organized political activity and use of methods of constitutional agitation for the redressal of grievances.

(3) The Bengal British India Society

• It was founded in 1843.
• Objective: the collection and dissemination of information relating to the actual condition of the people and to employ such other means of peaceful and lawful character as may appear calculated to secure the welfare, extend the just rights and advance the interests of all classes of our fellow subjects
• In 1851, both the Landholders’ Society and the Bengal British India Society merged into the British Indian Association.
• It sent a petition to the British Parliament demanding –
  • establishment of a separate legislature of a popular character;
  • separation of executive from judicial functions;
  • reduction in salaries of higher officers; and
  • abolition of salt duty, abkari and stamp duties.
• These were partially accepted when the Charter Act of 1853 provided for the addition of six members to the governor-general’s council for legislative purposes.

(4) The East India Association

• It was organised by Dadabhai Naoroji in 1866 in London.
• Objective: to discuss the Indian question and influence public men in England to promote Indian welfare.
• Later, branches of the association were started in prominent Indian cities.

(5) The Indian League

• It was started in 1875 by Sisir Kumar Ghosh.
• Objective: stimulating the sense of nationalism amongst the people and of encouraging political education.

(6) The Indian Association of Calcutta

• It is also known as the Indian National Association superseded the Indian League.
• It was founded in 1876 by younger nationalists of Bengal led by Surendranath Banerjea and Ananda Mohan Bose, who were getting discontented with the conservative and pro-landlord policies of the British Indian Association.
• The Indian Association was the most important of pre-Congress associations.
• Objective: to “promote by every legitimate means the political, intellectual and material advancement of the people.”
• It set out to

1. create a strong public opinion on political questions, and
2. unify Indian people in a common political programme.

• It protested against the reduction of age limit in 1877 for candidates of the Indian Civil Service examination.
• The association demanded simultaneous holding of civil service examination in England and India and Indianisation of higher administrative posts.
• It led a campaign against the repressive arms act and the vernacular press act. Branches of the association were opened in other towns and cities of Bengal and even outside Bengal.
• The association sponsored an all India conference which first took place in Calcutta on December 28 to 30, 1883. It later merged with the Indian National Congress in 1886.

Political Associations in Bombay

(1) The Poona Sarvajanik Sabha

• It was founded in 1867 by Mahadeo Govind Ranade and others, with the object of serving as a bridge between the government and the people.

(2) The Bombay Presidency Association

• It was started by Badruddin Tyabji, Pherozshah Mehta and K.T. Telang in 1885.

Political Associations in Madras

The Madras Mahajan Sabha was founded in 1884 by M. Viraraghavachari, B. Subramaniya Aiyer and P. Anandacharlu.

Pre-congress campaigns

These campaigns were –

(i) for the imposition of import duty on cotton (1875)

(ii) for Indianisation of government service (1878-79)

(iii) against Lytton’s Afghan adventure

(iv) against Arms Act (1878)

(v) against Vernacular Press Act (1878)

(vi) for the right to join volunteer corps

(vii) against plantation labour and against Inland Emigration Act

(viii) in support of Ilbert Bill

(ix) for an All India Fund for Political Agitation

(x) campaign in Britain to vote for the pro-India party

(xi) against reduction in maximum age for appearing in

Indian national congress

Foundation of Indian National Congress

• First session held in 1885 (Bombay).
• Indian National Union, formed by A.O. Hume, became Indian National Congress.
• Foundational theories of INC and prominent believers:

a. Safety Valve Theory —Lala Lajpat Rai

b. Conspiracy Theory—R.P. Dutt

c. Lightning conductor Theory—G.K. Gokhale

Important leaders of Moderate Phase

• Dadabhai Naoroji, Badruddin Tyabji, Pherozeshah Mehta, P.Ananda Charlu, Surendranath Banerjea, Romesh Chandra Dutt, Ananda Mohan Bose, G.K. Gokhale, etc.

Early Nationalist Methodology

• Constitutional agitation within four walls of law
• Create public opinion in India and campaign for support to Indian demands in England
• Political education of people
• Political connections with Britain in India’s interests at that stage
• Time not ripe for direct challenge to colonial rule

Contributions of Moderate Nationalists

• Economic critique of British imperialism
• Constitutional reforms and propaganda in legislature
• Campaign for general administrative reforms
• Defense of civil rights

All-India Muslim League

Background:

• The communal idea that the Muslims are a separate nation was sown into the Indian political ethos first by Sir Syed Ahmed Khan, a philosopher and Muslim reformist.
• He had founded the Muhammadan Educational Conference in 1886 but this organization stayed away from politics and desisted from even discussing it as per its own code.
• On 30 December 1906, around 3000 delegates attended a conference of the Muhammadan Educational Conference at Dhaka in which the ban on politics was removed and a motion was moved to form the AIML.
• The AIML was the first Muslim political party of India.
• The idea was that the Congress Party was only catering to the needs of the Hindus.
• Founders: Khwaja Salimullah, Vikar-ul-Mulk, Syed Amir Ali, Syed Nabiullah, Khan Bahadur Ghulam and Mustafa Chowdhury.
• The first Honorary President of the League was Sir Sultan Muhammad Shah (Aga Khan III).
• Objective: to promote and secure civil rights for Muslims. It espoused loyalty to the British government as a means to achieve more political and civil rights.
• Muhammad Ali Jinnah joined the league in 1913.
• They provided the government with a tool to fight the growing nationalism in the country. Even though partition of the country was not on the minds of Indian Muslims in the early years of the league, it came into the picture after 1930.
• Leaders of the league began the propaganda that Hindus and Muslims are not one nation and have separate cultures and identities although they have been cohabiting for centuries.
• In 1940, Jinnah gave a speech in Lahore in which he talked of the impossibility of living as one nation nad formulated the Two-Nation Theory.

Other important political parties in the Pre-independence era

(1) Communist Party of India 1925

• It was formed on 26 December 1925 at the first Party Conference in Kanpur. S.V. Ghate was the first General Secretary of CPI.
• There were many communist groups formed by Indians with the help of foreigners in different parts of the world.
• Tashkent group of Contacts were made with Anushilan and Jugantar the groups in Bengal, and small communist groups were formed in Bombay (led by S.A. Dange), Madras (led by Singaravelu Chettiar), United Provinces (led by Shaukat Usmani), Punjab, Sindh (led by Ghulam Hussain) and Bengal (led by Muzaffar Ahmed).

(2) All India Forward Bloc 1939

• In April 1939, Subhash Chandra Bose left Congress and on 3 May 1939, he established the “Forward Bloc” of the Indian National Congress.
• He started publishing a newspaper titled Forward Bloc.

(3) Ghadar Party 1913-1919

• The Ghadar Party, initially the Pacific Coast Hindustan Association, was formed in 1913 in the United States.
• It was founded by Sohan Singh Bhakna and Lala Hardayal. Its aim was to get rid of the colonial super-power by means of an armed struggle and to set up a national democratic government on the sub-continent.

(4) Swaraj Party 1923-1935

• After the Chauri Chaura incident, Mahatma Gandhi withdrew the Non-Cooperation Movement in 1922. This was met with a lot of disagreements among leaders of the Congress Party.
• While some wanted to continue non-cooperation, others wanted to end the legislature boycott and contest elections. The former were called no-changers and such leaders included Rajendra Prasad, Sardar Vallabhai Patel, C Rajagopalachari, etc.
• The others who wanted to enter the legislative council and obstruct the British government from within were called the pro-changers. These leaders included C R Das, Motilal Nehru, Srinivasa Iyengar, etc.
• In 1922, in the Gaya session of the Congress, C R Das (who was presiding over the session) moved a proposal to enter the legislatures but it was defeated.
• Das and other leaders broke away from the Congress and formed the Swaraj Party. C R Das was the President and the Secretary was Motilal Nehru.
• Prominent leaders: N C Kelkar, Huseyn Shaheed Suhrawardy and Subhas Chandra Bose.

(5) Hindustan Socialist Republican Association 1928-1936

• Hindustan Socialist Republican Association (HSRA) was a revolutionary organization, previously it was known as the Hindustan Republican Army.
• Founded by: Ram Prasad Bismil, Sachindra Nath Bakshi, Sachindranath Sanyal and Jogesh Chandra Chatterjee.
• A manifesto for the party was written by Sanyal titled ‘Revolutionary’. It contained incendiary material asking the youth of the country to join the party and take part in the freedom struggle.
• It did not approve of the methods used by Gandhi and criticized them. The manifesto stated that it sought to achieve a ‘Federal Republic of the United States of India’ after overthrowing British rule.
• It also demanded universal suffrage. The material espoused a socialist society for India.
• In 1924 – 25, many young people joined the party, prominent among them being Bhagat Singh, Sukhdev and Chandrasekhar Azad.

---

Samanvaya: Free 1-to-1 mentorship for UPSC IAS

Fill up this form to schedule a free on-call discussion with senior mentor from Civilsdaily. Once submitted we will call you within 24 hours.

60 Days Intensive Revision Plan To Score 130+ In Prelims

This is almost a fact. The next 60 days can make or break or career. You may score 90+ and still NOT qualify or you can get 120-130+ and start preparing for Mains. 

So, the ONLY question is – Are you ready for that extra edge that can help you score well above the cut-off?

10 Salient features of 60 days plan

• 30 Tests for Prelims-2021 (8 Basic + 8 Full-Length Test (FLTs) + 10 Current Affairs + 4 CSAT tests)
• Evidence-based question making with 360-degree testing
• One strategy call in the beginning by Santosh Gupta sir and rest through habitat group
• Current affairs Magazine 2021 by CivilsDaily of one year
• Economic Survey and Budget Videos for Prelims-2021
• Video on Score boosting TIKADAMS for prelims-2021
• Static content (PDF & Videos) on GS for prelims-2021
• Decimate Prelims Content for Prelims-2021
• Learn to interlink Static and Current affairs
• Learn to maintain consistency and boost confidence

https://www.civilsdaily.com/course/60-days-intensive-plan-for-focused-revision-2021/?tab=tab-overview

Santosh Sir can make it happen for you. Starting with one individual strategy call with every student, Santosh Sir will guide you through an intensive revision program that will help you score well above the cut-off in THIS attempt!

For Mentorship from CivilsDaily IAS, please click below