Suhani Gupta, University of Petroleum and Energy Studies
ABSTRACT
The Constitution of India provides many provisions for the Indian citizens for their duties and rights. The fundamental rights are a very important part of the Indian Constitution mentioned in Part III. Article 19(1)(g) is a fundamental right that deals with the freedom to carry out any trade or profession, supplementary to this freedom there is Article 301 which provides the freedom of trade, commerce, and intercourse within the territory of India. Part XIII of the Indian Constitution mentions the Trade, Commerce, and Intercourse within the territory of India. It also mentions the restriction that the Parliament can enforce under Articles 302 to 307. This research paper addresses the concerns around the matter which are the imposition of compensatory and regulatory taxes violative of the freedom provided under the provisions of the Indian Constitution. Also are Articles 19(1)(g) and Article 301 related to each other in any way, they have similarities as well as differences and is the freedom of trade, commerce, and intercourse absolute freedom or not. The restrictions that are considered reasonable and constitutional under the purview of the Indian Constitution are provided under Articles 301 to 304. All concerns have been discussed in detail in the paper in light of the Indian Constitution and its provisions.
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