NATIONAL LAW INSTITUTE UNIVERSITY

TRIMESTER V
CONSTITUTIONAL LAW – III SYNOPSIS

TOPIC:
SCOPE OF ARTICLE 301: REGULATORY AND
COMPENSATORY TAX

SUBMITTED TO:

PROF. KULDEEP KAUR

SUBMITTED BY:

VATSLA SHRIVASTAVA

2018 BALLB 47
INTRODUCTION
Article 301 says that trade, commerce and intercourse throughout the territory of India shall be
free. And “this article should be understood in the context of an orderly society and it must
recognize the need and legitimacy of some degree of regulatory control irrespective of the
restrictions imposed by other articles in part XIII . Thus, Regulatory measures and compensatory
taxes for the use of trading facilities do not come within the purview of restrictions contemplated
by article 301.

OBJECTIVES
To study and understand the scope of Article 301 in context of regulatory measures and
compensatory tax.

REVIEW OF LITERATURE
• Introduction to the Constitution of India by D. D. Basu: This book describes the journey
of India from the day India was declared as a republic country till date. Lots of
amendments have been made to the constitution since the time it was first written. The
book runs the readers through every detail and provides a consolidated and analytical
perspective for the various complexities present in the constitution.
• The Indian Constitution (Oxford India Short Introductions Series) by Madhav Khosla:
Giving identity to over a billion people, the Indian Constitution is one of the world's great
political texts. Drafted over six decades ago, its endurance and operation have fascinated
and surprised many. In this short introduction, Madhav Khosla brings to light its many
features, aspirations and controversies. How does the Constitution separate power
between different political actors? What form of citizenship does it embrace and how can
it change? In answering questions such as these, Khosla unravels the document's
remarkable and challenging journey, inviting readers to reflect upon the theory and
practice of constitutionalism in the world's largest democracy.
• M P Jain Indian Constitutional Law by M.P. Jain (Author), Justice Jasti Chelameswar
(Editor), Justice Dama Seshadri Naidu (Editor): An evergreen classic on Indian
constitutional law. This book, presently in its eighth edition, is a thematic presentation of
the complex and multi-dimensional subject of Constitutional law in a lucid,
comprehensive and systematic manner. The book contains in-depth insights that will
benefit students, research scholars, lawyers, judges, legal academics, policy makers and
interested citizens who look for the latest in constitutional jurisprudence.

RESEARCH METHODOLOGY
Doctrinal method of data collection has been in this project
CHAPTERIZATION
• Introduction
• Scope and Content of Article 301
• Regulatory And Compensatory Tax
• Case laws
• Conclusion

CONCLUSION

BIBLIOGRAPHY