Article 32: an important and integral part of basic structure of Constitution, reiterated SC
“Article 32 is an important and integral part of the basic structure of the Constitution. Article 32 is meant to ensure observance of rule of law. Article 32 provides for the enforcement of the fundamental rights, which is most potent weapon.”
The Apex Court has reiterated the significance of Article 32 of the Indian Constitution in the judgment in the case Skill Loto Solutions Pvt Ltd vs Union of India. Article 32 confers a right to move to Supreme Court for enforcement of the rights conferred by the Part III, the court noted.
Brief facts of the Case
The petitioner had filed a writ petition under Article 32 of the Constitution challenging the constitutionality of the levy of GST on lotteries. The petitioner, an authorized agent, for sale and distribution of lotteries organized by State of Punjab has filed this writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries. The petitioner seeks declaration that the levy of tax on lottery is discriminatory and 2 violative of Articles 14, 19(1) (g), 301 and 304 of the Constitution of India.
Observation made by the Court
A preliminary contention raised by the Union of India was on the subject of the maintainability of the writ petition. Rejecting this contention the Court ruled that the petitioner was alleging violation of fundamental rights and hence the petition was maintainable.
The bench also cited the statement made by Dr B R Ambedkar in the constituent assembly regarding Article 32 , “If I was asked to name any particular Article in the Constitution as most important…. an Article without which the Constitution would be nullity – I could not refer, to any other Article except this one. It is the very soul of the constitution and the very heart of it”.
A writ petition alleging the violation of Article14 especially with respect to a parliamentary Act can very well be entertained under Article 32, it said.
While, upholding the maintainability of the writ petition, it didn’t entertain the contentions of the petitioner on merits and upheld the levy of GST on lotteries, betting and gambling.
Case Name: Skill Loto Solutions Pvt Ltd vs Union of India
Citation: WRIT PETITION (CIVIL) NO.961 OF 2018
Coram: Hon’ble Ashok Bhushan J, Hon’ble R.Subhash J, Hon’ble Reddy M.R. Shah J
[ Article 32: an important and integral part of basic structure of Constitution, reiterated SC ]