DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)
ITA/7/2020HC Rajasthan17 Mar 2021
Bench: SANGEET LODHA,RAMESHWAR VYAS
6]; Keshavananda Bharti v. State of Kerala[7]; and State of
Andhra Pradesh and Ors. v. McDowell & Co.[8]). The power to legislate is
given to the appropriate Legislature by Article 246 of the Constitution. Clause
(3) of Article 246 stipulates that, subject to clauses (1) and (2), the Legislature of
any State has exclusive power to make laws
