(Note: As said earlier, there will be only 4-5 passages in a Week)
PASSAGE – (3 Minutes)
In the context of the recent rape cases, retrospectivity of criminal law has assumed more importance. The law regarding retrospective effect for criminal jurisprudence is not quite the same as for civil jurisprudence. With regard to levy of taxes, which comes under civil jurisprudence, the law allows retrospectivity, but in tax law, if there is a penal provision, retrospectivity is not permitted.
It is well-established that in tax laws the Parliament can make laws retrospectively to collect taxes. There are so many judgements on this issue from which we find that the courts have successfully upheld the levy of taxes retrospectively both for validation as well as for explanation and clarification. Clarificatory amendment has been held retrospective. There is still a doubt whether retrospective effect can tantamount to a fresh levy. High Court judgements are not unanimous. However the judgement of the Supreme Court in Empire Industries case (1985) clearly gives the conclusion that retrospective legislation has to be a case of small repair and not a fresh imposition of tax.
The law is not the same in respect of criminal cases. Retrospective effect is not allowed in criminal law. Article 20 of the Constitution specifically bars it. Article 20(1) reads thus:
“Protection in respect of conviction for offences – (1) No person shall be convicted of any offence except for violation of a law in force at the time of the commission of the act charged as an offence, nor be subject to a penalty greater than that which might have been inflicted under the law in force at the time of the commission of the offence”.This protection given in the Constitution has been the main source of all other judgements with respect of penal provisions in tax cases. The judgements have made it well settled that there cannot be any retrospectivity in respect of penalty and confiscation.
source – Business Standard
I. Read the following statements:
-
With regard to levy of taxes, if there is a penal provision, retrospectivity is not permitted.
- No person shall be subject to a penalty lesser than that which might have been inflicted under the law in force at the time of the commission of the offence
Which of the above statement are correct?
a. Only 1
b. Only 2
c. Both
d. Neither of them
II. According to the passage,
a. In rape cases, retrospectivity of law is allowed as it falls under criminal law
b. If there is a penal provision in tax laws, retrospectivity is not permitted.
c. Article 20 and many Supreme Court judgements have made it clear that retrospectivity in respect of penalty and confiscation is allowed.
d. All the above three statements are wrong.
REASONING – (3 Minutes)
Five cities P, Q, R, S and T are connected by different modes of transport as follows:
P and Q are connected by boat as well as rail.
S and R are connected by bus and boat.
Q and T are connected by air only.
P and R are connected by boat only.
T and R are connected by rail and bus.
1. Which mode of transport would help one to reach R starting from Q, but without changing the mode of transport?
(a) Boat
(b) Rail
(c) Bus
(d) Air
2. If a person visits each of the places starting from P and gets back to R which of the following places must he visit twice?
(a) Q
(b) R
(c) S
(d) T
3. Which one of the following pairs of cities is connected by any of the routes directly without going to any other city?
(a) P and T
(b) T and S
(c) Q and R
(d) None of these
4. Between which two cities among the pairs of cities given below are there maximum travel options available?
(a) Q and S
(b) P and R
(c) P and T
(d) Q and R
Source: UPSC CSAT 2013
SOLUTIONS DAY – 2
PASSAGE
1- (e) ; 2- (b); 3- (d) ; 4-(d); 5 – (a)
REASONING
1. D
2. B
3. D
Possible Explanation:
R1
Both Right 20 20 +10 = 50
One right 20 -10 = 10
Both wrong -10 -10 = -20
R2
Both Right 20 20 +10 = 50
One right 20 -10 = 10
Both wrong -10 -10 -10 = -30
R3
Both Right 40 40 = 80
One right 40 -20 = 20
Both wrong -20 -20 = -40
The possible combinations are:
50 50 80 180
50 50 20 120
50 50 -40 60
50 10 80 140
50 10 20 80
50 10 -40 20
50 -30 80 100
50 -30 20 40
50 -30 -40 -20
10 50 80 140
10 50 20 80
10 50 -40 20
10 10 80 100
10 10 20 40
10 10 -40 -20
10 -30 80 60
10 -30 20 0
10 -30 -40 -60
-20 50 80 110
-20 50 20 50
-20 50 -40 -10
-20 10 80 70
-20 10 20 10
-20 10 -40 -50
-20 -30 80 30
-20 -30 20 -30
-20 -30 -40 -90
(If someone has better, simpler solution, please explain)
