Articles by Alok Prasanna Kumar

The proposal in the Finance Bill, 2020 to introduce taxation on the basis of citizenship for those non-resident Indians who do not pay tax in their countries of residence has proven to be controversial. It creates an altogether new basis for taxation of income under Indian laws. While criticisms related to its (unintended) impact are justified, there is also a need to examine the constitutional validity of this move given the extraterritorial nature and impact of the tax.

In holding that state governments could not pass laws to allow for direct appeals to the Supreme Court, the constitution bench of the Supreme Court in Rajendra Diwan v Pradeep Kumar Ranibala in 2019 was concerned less about upholding constitutional provisions and more by a disagreement over policy. In as much as states allowing for appeals directly to the Supreme Court is bad policy, it is not necessarily unconstitutional and is entirely within the framework of federalism under India’s Constitution.

The controversies over the transfers of judges have brought the collegium’s credibility to a nadir in recent times. The absence of proper justification for its decisions, especially given the allegations of government interference, have only served to show why lack of transparency is harmful. In this context, the decision to discuss and debate allegations against nominee judges is a small but welcome step.

The Code on Wages, 2019 ostensibly seeks to harmonise four different laws governing the payment of wages and minimum wages in India, and “simplify and rationalise” the law. However, it is a missed opportunity to update the definition of “employee” in the context of the rise of the “gig economy,” a source of livelihood for a large number of workers who do not enjoy formal protection under the labour laws.

The Right of Children to Free and Compulsory Education Act, 2009 aims to ensure inclusive education by requiring private educational institutions to admit students of economically weaker sections as part of the fundamental right to education. However, the existence of the act has never been free of state government and judicial attempts to dilute its beneficial provisions. The latest attempt by the Karnataka state government, upheld by the state high court, threatens to nullify the provision completely.