Current Affairs - Bills and Acts

The imposition of service tax on broadcasting services falls under the Finance Act of 1994, utilizing the residuary powers of Parliament outlined in Entry 97 of the Union List. This classification allows the Centre to tax broadcasting as a service, while states can simultaneously impose entertainment tax under their jurisdiction, specifically Entry 62 of the State List. The Supreme Court has upheld this dual taxation model, endorsing the aspect theory in taxation law. Recognizing the 1994 Act as the legal origin for service tax in this domain helps clarify the division of powers and resolves potential conflicts in fiscal policy enforcement.

The concept of mandatory registration of Waqfs in India originates from the Mussalman Wakf Act of 1923. This legal requirement has been consistently upheld through subsequent legislation, including the Waqf Act of 1954 and the Waqf Act of 1995. Even the 2025 Amendment Act does not alter this obligation but rather emphasizes its continued relevance. The historical significance of the 1923 Act lies in its foundational role in regulating Islamic charitable endowments within the country's legal framework. Understanding this origin is crucial to evaluating the continuity and changes in waqf-related governance over the years.

The Civil Defence Act was enacted in 1968 as a strategic legislative response to the growing security concerns following the 1962 war with China and the 1965 war with Pakistan. Its primary aim is to ensure the protection of civilians, infrastructure, and property from possible hostile attacks via air, land, or sea. The Act empowers the government to establish the Civil Defence Corps and lays down the authority to frame rules and regulations necessary for its implementation. It marked a critical step in institutionalising civil preparedness during times of national emergencies or external aggression.

Fali Nariman’s book "Beyond the Courtroom" delves into key aspects of India’s constitutional law, particularly focusing on Article 368, which deals with the procedure for amending the Constitution. The book traces the article’s evolution through judicial interpretations and its relationship with the Basic Structure Doctrine—a principle established by the Supreme Court to ensure that certain fundamental aspects of the Constitution remain unaltered. Nariman, a legendary constitutional jurist, provides deep insights into these legal frameworks, reaffirming the delicate balance between parliamentary power and constitutional integrity. The work is both a legal reflection and a philosophical journey.

The Registration of Births and Deaths (RBD) Act was enacted in 1969 to provide a uniform law for the compulsory registration of births and deaths across India. The Act lays out a clear framework, assigning responsibilities to national, state, district, and local-level registrars to ensure timely and accurate registration. It has since undergone amendments, including a significant one in 2023 that mandates digital registration through the Civil Registration System (CRS). The Act also stipulates a 21-day reporting window, penalties for delays, and provisions for Indian citizens residing abroad. The year 1969 marks the beginning of formal, centralized registration of vital events in India.