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CHAPTER I
INTRODUCTION TO RESEARCH
1. INTRODUCTION
The Research Topic is Grounds for Imposition of National Emergency. It converts the
federal structure into a unitary one without a formal amendment of the Constitution. The
India has adopted Federalism after the independence. Federalism is a system of government
of a country under which there exist simultaneously central government and state
government.
This research deals with Origin of Emergency, kinds of Emergency, grounds for
imposing different emergencies like National, State, and Financial Emergency. This research
also helps to students to know about how different countries deals with emergency.
3. LITERATURE REVIEW
A. “Emergency is a situation which requires quick action and immediate notice as such a
situation causes a threat to the life and property in the nation. It is a failure of the
1
social system to deliver reasonable conditions of life”
This is related to research topic. It shows that situation before the Emergency.
1
Black’s Law Dictionary.
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4. RESEARCH PROBLEM
Grounds for Imposition of National Emergency.
The researcher is successful during the research to achieve these objectives. The
researcher studied concept of Emergency and origin of Emergency. The researcher described
various kinds of Emergency under Indian Constitution.
6. HYPOTHESIS OF RESEARCH
There is no uniformity in the distribution of powers under different constitution.
The researcher has studied only one hypothesis for this research and that hypothesis
for the research was; to make specific emergency provisions in the Constitution, was to
protect against unintended emergence of autocracy as a result of internal disorder, external
attack or battle. Due to this reason, Dr B.R Ambedkar called the Indian Federal system
as unique because it becomes entirely unitary during an Emergency. During an Emergency,
as Constitutional machinery fails, the system converts itself into a unitary feature. The
2
M. Laxmikanth’s The Indian Polity
3
Ibid.
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Emergency is a period of depression where all Fundamental Rights of a person is taken away
except article 20 and 21
7. RESEARCH METHODOLOGY
A. Sources of methodology
The sources useful for primary data are interviews, social survey, observation, questionnaires
etc.
The sources useful for secondary data are published printed source, Book, Journals,
Magazines, and Newspapers etc.
In the present research the researcher will collect data from secondary source of data
collection.
In this present research the researcher has collected data from secondary school of data
collection which include Books.
C. Research Models:
While doing research the researcher has used the following models
I. Exploratory Model: This Research Model used mainly for the purpose of formulating
a problem more precise and structured investigation or of developing hypothesis. Also used
for understanding the basis for clarifying concept, establishing priorities for future research. 4
Hence, the researcher used this research model to formulate research problem and to
developing hypothesis and also to study concept of emergency.
II. Evaluative / Historical Research Model: This model is used to study historical
development.5 Hence, the researcher will use this model to study origin of the emergency.
4
Dr. P.K. Kar Research methodology.
5
Dr. S.R. Myneni Legal Research Methodology, 13 (4th ed., 2009).
6
Prof. Tushar Kanti, Textbook on Legal Methods, Legal System and Research, 2 (1st ed., 2010).
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IV. Comparative Research Model: This method of research makes effort to examine
different legal system.7 Hence, the researcher used this research model to comparative study
of grounds of emergency under different constitution.
8. RESEARCH SCHEME:
National emergency is one of the important chapter of Indian Constitution. Emergency
provision is a situation which affects the fundamental right guaranteed by this constitution.
So the 2nd chapter describes concept of emergency, origin & historical context of emergency
Chapter 3Rd describes various kinds of emergency provided under Indian Constitution i.e.
National Emergency, State Emergency, Financial Emergency,
Chapter 5th describe changes made by 44th amendment in emergency provision and
conclusion.
CHAPTER II
7
Dr. P.K. Kar Research methodology.
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CONCEPTUALISATION OF FEDERALISM
I. INTRODUCTION
“In a variety of occasions, the courts have discussed the effect of the declaration of an
emergency on compulsory incarceration, the effect of the revocation of Article 19 of the
Emergency Proclamation and on the effect, according to Article 359, of the President’s order.
These decisions are debated as and where necessary.” Dr. B.R. Ambedkar advocated the idea
of India as a federal republic, stating that even though citizens are split into separate nations,
they are representatives of India, which really is a federation of the countries. 8
The concession of emergency powers was debated but Dr. Ambedkar said those
papers would never work and remained dead letters. However, it was seen that Article 356 is
furthermore violated, abused but scarcely used.
Elements of federalism were introduced into modern India by the government of India
Act of 1935 & then adopted in Constitution in the year 1949. Federalism separates power
between the centre and provincial legislature. Federalism is thus a system of government of a
8
M. P. Jain. Chap. XIII Emergency Provisions.
9
D.D.Basu, Comparative Federalism, (2nd ed., 2007).
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country under which there exist simultaneously a federal or central government (legislative
and executive) and several state or provincial legislatures and governments as contrasted with
a unitary state. Both federal and state governments derive their powers from the federal
constitution both are supreme in particular spheres and both operated directly on the people;
the state governments accordingly are not exercising powers delegated by the federal
government, nor are they subordinate to it.
Bharat, or India, is a federal republic of its own type. It has unitary functionality in an
emergency. The Indian federal structure is unique because it becomes entirely unitary during
an emergency, as stated by Dr. B. R. Ambedkar. When the constitutional apparatus breaks
down in an emergency, the mechanism becomes a unitary trait. The emergency provisions are
included in Articles 352 through 360 of Part XVIII of the Constitution.
The Black Law Dictionary defines an emergency as "a situation that puts people's lives
and freedom in jeopardy and necessitates immediate action and warning." Fair working
standards are a battle for the socioeconomic structure to attain. The political phenomena of
emergency definitions has emerged. The main goal of establishing explicit legislative
protocols for times of crisis was to prevent the unintentional emergence of dictatorship in the
face of internal unrest, external aggression, or armed conflict.10
The conditions, which were at that time of framing the Constitution, played an
important role for that the provisions of emergency were included. The framers of the
10
Black’s Law Dictionary.
11
Ipleaders Online Resource 22 April 2016
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Constitution compelled to think about such provisions after facing many incidents
after and before of independence period.
The circumstances surrounding the constitution's adoption were significant for the
use of emergency clauses. That’s why framers of the Constitution had to worry about
those arrangements following a number of incidents that occurred.
The destructive forces of casteism, regionalism, communitarianism, and languish
caused chaos and shattered national unity and harmony. Religious unrest among
Muslims and Hindus dissolved threats to India's democracy's foundation and
maintenance. The defeat of the Monarch gave rise to the problem of Kashmir during
the drafting of our Constitution. Pakistan has become a threat.
Few indigenous States (Junagarh and Hyderabad) were reluctant regarding
membership of the Union of India. The Government of India was then faced with a
greater challenge because the government could not accept such separatist action as
was demanded by geographic necessity in Junagarh and Hyderabad. All this is why
article 352 was needed.
V. SUMMERY
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which states, for example, are clearly dominant. The emergency provision is the most
dominant in which federal structure of the country suspended and whole power
shifted to centre. India has borrowed emergency provision from the Germany. In India
national emergency has been proclaimed 3 times in the year 1962, 1968, and 1976.
CHAPTER III
KINDS OF EMERGENCY
1. INTRODUCTION:
Emergency steps are a peculiar aspect of the Indian Constitution, which enables the
Centre to assume expansive powers to deal with particular situations. Any state can be
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completely managed by the Centre in an emergency. It also permits the Centre to suspend
citizens’ rights through the emergency clause. There are significant reasons why scholars
refuse to name the Constitution of India completely democratic. The constitution contains
emergence clauses.
Under the Constitution of India Emergency provision are divided in mainly three kinds
which is enumerated in Chapter XVIII from Article 352 to 360. Researcher briefly studied
the various kinds of emergency, grounds for proclaiming emergency and also procedure for
proclaiming emergency in this chapter.
2. NATIONAL EMERGENCY:
A notable feature of the Indian Constitution is the way in which the normal peace-
time federalism can be adapted to an emergency situation. The framers of the Constitution
felt that, in an emergency, the Centre should have overriding powers to control and direct all
aspects of administration and legislation throughout the country.
The Constitution envisages three types of emergencies:
(i) Emergency arising from a threat to the security of India;
(ii) Breakdown of constitutional machinery in a State;
(iii) Financial emergency.
Each of these emergencies is discussed below. Proclamation of an emergency is a very
serious matter as it disturbs the normal fabric of the Constitution and adversely affects the
rights of the people. Such a proclamation should, therefore, be issued only in exceptional
circumstances and not merely to keep an unpopular government in office as happened in June
1975 when an emergency was declared on the ground of internal disturbance without there
being adequate justification for the same.
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(i) War,
Article 352 states that if, because of outside aggression or armed revolt, the President
is ‘comfortable’ that a dangerous situation occurs which endangers the protection of India or
indeed any portion of it, he will make a declaration in that respect with or for almost all of
India. Such a declaration, though, may only be made through authorized advice of the cabinet
of the Nation in clause 3. Such a declaration must be put before the legislative house and
accepted from each chamber, or it will lapse after a month from the declaration.
It must be remembered that it has been accounted for in the clarification of Article
352 that neither the foreign invasion nor violent revolution has really taken place in the event
of an emergency declaration. It may be declared even though foreign violence or military
revolt is likely.
The President of the country can make a statement, but there is just something that is
already provided for. Only if the Cabinet requests in writing that the President order quite an
emergency. The Houses of Parliament must, by an overwhelming vote, approve quite an
emergency declaration, and perhaps even the 2/3rd majority of the members present and
voting inside one month, or the declaration shall stop functioning.
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the Legislature must enact another provisional decision. This proved to be an emergency
forever.
The President of India may revoke the emergency by another declaration if the
condition improves. The 44th constitutional amendment requires ten percent or more Lok
Sabha leaders to share an application for and in the meeting of the Lok Sabha; they may
disagree with the emergency, or cancel it by a mere majority. In such an incident, it is
unserviceable automatically.
3. STATE EMERGENCY:
1. The President, with the exception of the High Court, may assume all or any of the
responsibilities of state governments;
3. Make the declaration subject matter necessary or suitable for its execution.
Nevertheless, the President is not allowed to presume or terminate any statutory
obligation relating to the High Court. The President of India has instituted a 126-fold rule in
India until 2018. The presidential rule has been used for a record of 35 occasions under Indira
Gandhi’s rule.
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Such an announcement, like the National Emergency, should have been sent for
ratification before all the Houses of Parliament. Permission must be issued in this situation
within two months; therefore the declaration shall cease operating. If the Lok Sabha is
disbanded after some of these two months and has been authorized by the Rajya Sabha then
the resolution shall cease to function on the 30th day after its restoration on the date of the
first session of the Lok Sabha because if the Lok Sabha has been approved well before
expiry.
A new clause was added in the 44th Amendment, which restricted Parliament’s
jurisdiction to the degree of an announcement made after 1 year under Article 356.
1. Unless accepted before both Houses of Parliament within two months of its
creation [Article 356(3)].
2. In case of failure to gain the consent of either House within two months after
sending the declaration to the Houses of Parliament [Article 356(3)].
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Subject to the overall maximum limit of three years from the date of the declaration
following six months from the date of the passing of the last resolutions authorizing the
Chamber of Parliament. The following conditions contained in article 356(5) must be
fulfilled to extend the proclamation after one year:
The Electoral Commission classifies that it cannot hold elections to the Legislative
Council.
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For its service, no limit duration is For its service, a period of 3 years is
recommended. The House will recommended. It must be done after that and the
4.
continue for every six months usual constitutional mechanism of the State must
continually with its acceptance. be reinstated.
A proposal may be passed by Lok Such a clause is not in effect. It is only at its own
8.
Sabha to cancel it. choice that the President will relocate it.
4. FINANCIAL EMERGENCY:
The financial emergency provided for in Article 360, is the third kind of emergency. It
stipulates that even if the President is convinced that India or any of its economic stability or
credibility is at risk, he may declare a financial emergency. The executive and legislative
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competencies would take center stage in such a circumstance. It must also be accepted by
Parliament, as some of the other 2 emergencies. Both Members of Parliament must approve it
within two months. As long as the process requires, the financial catastrophe can exist and
might even be lifted with a corresponding declaration.
5. Summary:
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CHAPTER IV
EFFECTS OF EMERGENCY
1. INTRODUCTION
Concept of emergency can be explained as,'' the method of centralizing power of whole
nation to the central government by ceasing the rights of the citizens living in that particular
country. Since the classical exposition by Dicey of federalism as a ''Natural constitution for a
body of states which desire union and do no desire unity. It hardly needs to explain that a
federal system implies a double government, and distribution of power between centre and
state. But while emergency is in force the state government’s power become ineffective and
whole power of making of laws and administrate the cation centralised at central
government..
The establishment of national emergencies has an effect both on people’s interests and on
the sovereignty of states:
1. The key consequence is that the constitution’s style of federalism becomes unitary.
The Centre’s powers are increasing and the Parliament assumes authority, except
in the fields alluded to in the State List, to make legislation for the whole country
or part thereof.
2. The Government of India is willing to provide orders to the countries about how to
exercise their executive authority.
3. The Lok Sabha will prolong the tenure by one year at a time during an emergency
era. But the same could be expanded beyond 6 months after the expiration of the
proclamation. It is possible to prolong the term of state legislatures in the same
way.
4. The President is allowed during an emergency to change the laws on the allocation
between the Union and the States of wealth.
5. Under Article 19, human rights shall immediately be revoked and this restriction
shall extend until the conclusion of the emergency.
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But according to the 44th amendment only in case of a declaration on the grounds of
war or external invasion, liberties specified under Article 19 can be restricted. Everything
becomes clear from the debate above that emergencies not only suspend the sovereignty of
the States but also make the federal system of India unitary. It remains important because of
its comprehensive powers to deal with these irregular circumstances for the Union
Government.
1. The President may take over all or any of the positions of the State Government or
can appoint the Governor or any other administrative authority for all or any of
these roles.
3. To give effect to the intent of the declaration, the President may make any more
adverse or subsequent clause appropriate.
1. The government of the Union may provide guidance in economic affairs to all the
other States.
2. The President can recommend that the States minimize the wages and benefits of
any or all levels of the government officials.
3. After the State Legislature has approved them, the President can order States to
allocate all the money bills for Parliamentarians attention.
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1. State laws will be overridden by federal law and the Union is allowed to
control the areas (such as policing) that are usually transferred to States.
2. The Union is therefore authorized to take over or even directly manage the
mechanisms of fiscal and fiscal revenue. The Union is entitled to make
definitive decisions in the enactment by the State legislature of financial
actions in the case of financial crises.
3. Any or more basic rights enshrined in Section III (articles 12 to 35) of the
Constitutional may be suspended by the Union – that may contain:
4. Freedom to practice any profession, occupation, trade, or business;
11. The Union can intend to revoke the constitutional role of a state parliamentary
assembly for a duration of six months and enforce federal legislation. This
suspension status can be extended at the end of this term (indefinitely several
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12. The House of Parliament can, however, enact every order for the above-
mentioned consequences as quickly as possible after the order is made.
“Article 358 makes it clear that things done or omitted to be done during an
emergency could not be challenged even after the emergency was over. In other
words, the suspension of art.19 was complete during the period in question, and
legislative and executive action which contravened art.19 could not be questioned
even after the emergency was over.”
“The President issued orders under the Constitution of India, art. 359(1) suspending
the right of any person to move any court for enforcement of fundamental rights under
arts. 14, 21 and 22, and 19 for the duration of the emergency. Following this
declaration, hundreds of persons were arrested and detained all over the country under
the swoop of the Maintenance of Internal Security Act, 1971 Various persons
detained under Maintenance of Internal Security Act, 1971, s. 3(1) filed petitions in
different high court for the issue of the writ of habeas corpus.”
“The high court broadly took the view that the detention may be challenged on the
grounds of ultra vires, rejecting the preliminary objection of the government.
Aggrieved by this the government filed appeals, some under certificates granted by
high courts and some under special leave granted by the Supreme Court. Despite
every high court ruling in favour of the detunes. The Supreme Court ruled in favour of
the government. What the court except for Khanna, J. failed to realise is that the right
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to personal life and liberty are human rights and is not a gift of the
Constitution.” Article 4 recognizes the right to life and personal freedom as an
ineffable right in emergency situations, even in the Universal Declaration on Civilian
and Democratic Life.
While it was not described in order that art 16 should also be stopped, the Rajasthan
high court held that Article 16 was still operational even though article 14 had been
terminated. The court stressed that only those fundamental rights had been terminated
in accordance with Article 359 as specifically and explicitly specified in the
presidential order.
“The landmark case of S. R. Bommai v. Union of India, in the history of the Indian
Constitution has great implications in Centre-State relations. It is in this case that the
Supreme Court boldly marked out the limitations within which Article 356 has to
function. The Supreme Court of India in its judgment in the case said that it is well
settled that Article 356 is an extreme power and is to be used as the last method in
cases where it is manifest that the constitutional machinery in a State has collapsed.
The views expressed by the bench in the case are similar to the concern shown by the
Sarkaria Commission.”
What are the observations of judges on Article 356 of the Constitution of India In this
case, the bench noted that the authority bestowed on the President by Article 356 is a
conditional force. It’s not a complete force. The requirement that materials are
present, including or including the Governor’s paper, is a prerequisite. The enjoyment
of related materials must be defined and reasonable.
Similarly, the President has the authority to be exerted in Article 356 of the
Constitution only if the President is convinced that a condition exists in which a
State’s administration cannot be operated in compliance with Constitutional
requirements. According to our Constitution, the Council of Ministers of the Union
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with the Prime Minister to his head is essentially the control.” The happiness
envisaged in the essay is intangible. The subjective pleasure can therefore be
challenged at the court of law whether it is founded on intent.
The Governor may only proclaim an emergency if the two Houses of Parliament have
authorized it according to paragraph 3 of Article 356 not just before. The President
may only suspend the Legislative Assembly until such consent by withdrawing the
constitutional provisions pertaining to the Legislative Assembly in compliance with
subsection (c) of clause (1). However, only as required for accomplishing the
organizational aim of the Declaration the termination of the National Assembly can be
enforced.
In Article 35, Clause (3) lapses at the close of the two-month period and, in that case,
the rejected government revives in the event of a rejection or disapproval from both
Houses of the Parliament of the declaration. The Legislative Assembly also
reactivates whatever could have been discontinued. Likewise, the actions, orders, and
regulations adopted during the two-month span do not, in the same manner, become
unconstitutional or invalid as the declaration falls.
In the case of the ratification of the Proclamation by both Houses in two months, the
terminated Government will eventually not restore the declaration or removal until the
expiration of the commencement era. The Legislative Assembly shall not, likewise,
resume after the expiration of the time of declaration or its revocation, until the
Legislative assembly was dissolved after ratification under clause (3).
The court’s most significant argument in the case is that Article 74(2) merely forbids
an inquiry about whether or not the negotiators give the Chairman their guidance. It
does not preclude the Tribunal from asking the Council of Ministers of the Union
(Union of India) to reveal the information around which the President had satisfied
himself.
The information on which advice is offered is not included in the advice. Even if the
content is discussed by the President despite showing to him, it does not share the
recommendation personality. “The Proof Act’s articles 74(2) and 123 protect
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numerous areas. The Minister or official involved can demand right pursuant to
Article 123 during the protection of the declaration. In compliance with the rules of
Section 123, where such right is asserted it will be determined on one’s own criteria.”
7. Summary:
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CHAPTER V
1. INTRODUCTION
The 44th Amendment to the Indian Constitution is an Act that was introduced into the
Constitution by the 45th Amendment Bill in 1978. With the introduction of the 42nd
Amendment Act, 1976, various provisions of the Indian Constitution were subjected to
modifications and alteration against the will of the citizens of the nation. The same was
enacted by the Indira Gandhi-led Indian National Congress during the Emergency,
declared under Article 352. In order to reverse those changes and establish harmony
between the State and its people, the Constitution (Forty-fourth Amendment) Act, 1978
was welcomed. This article provides a detailed analysis of the 44th amendment of the
Indian Constitution.
Many people are placed without justification in pre-trial detention. The 44th
amending act on the emergency constitutional provisions, therefore, made it even
more difficult, if not extremely difficult, to re-examine the circumstance 1975 in light
of those amendments.
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1. The “armed rebellion” as defined in Art 352, replaced the internal disturbance.
2. The Cabinet shall inform the Cabinet in written work of the decision to declare an
emergency.
4. The residences should be re-approved every six months to proceed with the urgent
situation.
5. The urgency can be annulled by a simple majority of the houses present and voting in
this regard by adopting settlement. Such a resolution may be moved by one-10 house
members.
6. Article 358 provides that only war and external violence and not armed insurrection
shall be put in abeyance by Article 19. In addition, any statute that contradicts Article
19 needs to repeat the relation with Article 358. If they break Article 19, some other
laws can also be questioned.
7. Article 359, stipulates that the freedom to transfer courts shall not be revoked unless
they have violated Section III, but Articles 20 and 21 will not be included.
In this respect, the Supreme Court has held that it was a political issue and not
a legal concern in the case of Bhut Nather v. State of West Bengal. The 38th
amendment to the Constitution attached to Article 352, in order to make the position
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more clear, to Article 352, clause 5, which states that the President’s ‘fulfilment’’ as
alluded to in Article 352(1) and (3) means ‘final and definitive’ and that “no court of
law can question.” However, the 44th amendment to Article 352(5), later added by the
38th constitutional amendment, repealed the misuse of those competencies during the
1975 emergency later after Democratic governance.
It should also be pointed out here that throughout the case of Minerva Mills,
Judge Bhagwati claimed that it cannot be ruled out in the scope of judicial review if
his precedence proclamation an emergency in compliance with Article 352 extended
his judgment or behaving outside his jurisdiction or acting arbitrarily in declaring an
emergency.
It is evident from the choices made in the case of Rajasthan state v. Union of
India and the case of Bommai that a uniform law cannot apply in all the cases and is
bound to differ based on the issue, the essence of the right as well as other variables.
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from enacting a law that had been enacted before an Emergency Proclamation, as
extremely contrary to the constitution.”
The Supreme Court here boldly defined the framework and limits in which
Article 356 was to operate. It is very evident, following the verdict in the SR-Bommai
case of the Supreme Court, that Article 356 has an absurdity in control, and should be
enforced as the final solution when it is obvious that a state’s unsolvable problem and
democratic structure has failed” said Soli Sorabjee, eminent jurist and former
Attorney General of India.
6. Summary
The 44th Amendment to the Indian Constitution was significant because it
partially reversed the distortions introduced by the 42nd Amendment. It changed the
Constitution’s emergency provisions to prevent them from being abused in the future.
The Supreme Court and the High Courts were given back the jurisdiction and power that
they had before the 42nd Amendment. It reinstated the Constitution’s secular and
democratic values.
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CHAPTER VI
CONCLUSION
In this last chapter of research work the researcher wants to conclude this research. In
this chapter of conclusion the researcher has been go through the all the chapters which the
researcher discussed above. The researcher while conducting the research has been discussed
about the research work done for the research, and main thing that in this concluding chapter
the researcher also told the work done by the researcher for the result of hypothesis created
by researcher.
The researcher has studied only one hypothesis for this research and that hypothesis
for the research was; There is no uniformity in the distribution of powers under different
constitution. The researcher studied concept of federalism. The researcher also studied
distribution of powers in different countries under different constitution and the researcher
found that the pattern of distribution of powers are different in different countries
Firstly the researcher discussed about the distribution of legislative powers in U.S.A.,
Australia, Canada, Switzerland, West Germany, Malaysia, Nigeria, India. In U.S.A. a single
enumeration of powers, which means that the constitution simply enumerates the powers
specifically assigned to the Federal Legislature and then leaves all the unenumerated residue
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to the state legislature. In Australia the parliament of the Commonwealth has both exclusive
and concurrent powers. There is no separate list enumerating the concurrent powers. The
constitution Act of Canada divides the field of legislation between of the Dominion
Parliament and the legislatures of the provinces. The Swiss Constitution follows the
American pattern in enumerating the powers of the federal legislature in numerous provisions
but leaving the residue with the Cantons. The distribution of powers under the west German
has affinity to the American pattern in so far as it places the residuary or unenumerated
powers in the hands of the state legislatures. The Constitution of Malaysia, 1957 having three
legislative lists. The Nigerian Constitution 1979 contains only two lists, the exclusive Federal
List and Concurrent List. The system of distribution of legislative powers between the Union
and State legislatures under the Indian Constitution is unique, in so far as the enumeration of
subjects in the 7th schedule is three fold.
Lastly the researcher also discussed about the distribution of financial powers in
U.S.A., Australia, Canada, Switzerland, West Germany, Malaysia, Nigeria, India. In the
U.S.A. Federal Government have a power to make grant. In Australia the main taxation
revenue available to the colonies and section 87. 96, 97 deals with taxation powers. In
Canada the relative tax powers of the different tiers of government are set out in Sections 91,
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92 and 92A of its constitution. In Switzerland the confederation has the right to levy import
and export duties. Unlike the Australian situation, the German Basic Law not only specifies
the basis upon which the financial relations between the Federation and the Lander are to be
organised, but is also prescriptive as to the assignment of powers to make tax legislation and,
in the case of income and corporate profits tax, how such taxes shall be distributed between
the tiers of government. Article 82 of Malaysian Constitution deals with financial
expenditure. Nigeria as a monolithic economy gets over 80% of its revenue from the crude oil
and by virtue of the constitutional provision, this revenue must be disbursed to the three tiers
of government. Unlike other federations, the Indian constitution has tried to demarcate the
area of taxation as completely as possible. Every possible tax has been assigned either to the
state or to the union. The constitution tries to prevent finances from becoming a bone of
contention between centre and states. To conclude this chapter the researcher wants to
conclude that the pattern of distribution of financial powers are different in different countries
under different federal constitution.
Coming to the final conclusion the researcher wants to say that the researcher carried
out this research through doctrinal method. Doctrinal method is used to get knowledge about
distribution of powers in different countries.
So at last the researcher came to conclusion that the pattern of distribution of powers
are different in different countries under different constitution. Hence, the researcher, is very
glad to say that the hypothesis of this research which is framed by researcher with the help of
guide has been proved during the research.
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