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{{Use Indian English|date=January 2014}}
{{Use dmy dates|date=January 2014}}
{{Infobox legislation
|short_title = The Constitution (Sixtieth Amendment) Act, 1988
|legislature = [[Parliament of India]]
|image =
|imagesize = 150px
|imagealt =
|caption =
|long_title = An Act further to amend the Constitution of India.
|citation = [http://indiacode.nic.in/coiweb/amend/amend60.htm 60th Amendment]
|territorial_extent = [[India]]
|enacted_by = [[Lok Sabha]]
|date_passed = 30 November 1988
|enacted_by2 = [[Rajya Sabha]]
|date_passed2 = 6 December 1988
|date_assented = 20 December 1988
|signed_by = [[R. Venkataraman|Ramaswamy Venkataraman]]
|date_commenced = 20 December 1988
|date_of_expiry =
|administered_by =
|bill = The Constitution (Sixtieth Amendment) Bill, 1988
|bill_citation =
|bill_date = 22 August 1988
|introduced_by = [[Ajit Kumar Panja]]
|1st_reading =
|2nd_reading =
|3rd_reading =
|conf_committee_passed =
|bill2 =
|bill_citation2 =
|bill_date2 =
|introduced_by2 =
|1st_reading2 =
|2nd_reading2 =
|3rd_reading2 =
|conf_committee_passed2 =
|date_conf_committee =
|white_paper =
|committee_report =
|repeals =
|related_legislation =
|summary =
|keywords =
|status = in force
}}

The '''Sixtieth Amendment''' of the [[Constitution of India]], officially known as '''The Constitution (Sixtieth Amendment) Act, 1988''', amended article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the Act amended Clause (2) of article 276 of the Constitution to increase the ceiling of tax on professions, trades, callings and employments from {{INRConvert|250|year=1988}} per person per annum to {{INR}}2500 per person per annum. The 60th Amendment also omitted the proviso to clause (2) of article 276.

==Text==
{{quote|
BE it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows:---

'''1. ''Short title''''' (1) This Act may be called the Constitution (Sixtieth Amendment) Act, 1988.

'''2. ''Amendment of article 276''''' In article 276 of the Constitution, in clause (2)-
:(a) for the words "two hundred and fifty rupees", the words "two thousand and five hundred rupees" shall be substituted;
:(b) the proviso shall be omitted.<ref>{{cite web|url=http://indiacode.nic.in/coiweb/amend/amend60.htm |title=Sixtieth Amendment}} {{PD-notice}}</ref>
}}

The full text of clause(2) of Article 276 of the Constitution, after the 60th Amendment, is given below:
{{quote|
'''276. ''Taxes on professions, trades, callings and employments'''''
:'''(2)''' The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed <s>two hundred and fifty rupees</s> ''two thousand and five hundred rupees'' per annum:
:<s>Provided that if in the financial year immediately preceding the commencement of this Constitution there was in force in the case of any State or any such municipality, board or authority a tax on professions, trades, callings or employments the rate, or the maximum rate, of nwhich exceed two hundred and fifty rupees per annum, such tax may continue to be levied until provision to the contrary is made by Parliament by law, and any law so made by Parliament may be made either generally or in relation to any specified States, municipalities, boards or authorities.</s><ref name="Constitution1949">{{cite web|title=The Constitution of India (1949)|url=http://164.100.47.134/intranet/CAI/E.pdf|work=Lok Sabha Secretariat|accessdate=31 January 2014|page=1053|url-status=dead|archiveurl=https://web.archive.org/web/20131203013102/http://164.100.47.134/intranet/CAI/E.pdf|archivedate=3 December 2013|df=dmy-all}}</ref>
}}

==Proposal and enactment==
The ''Constitution (Sixtieth Amendment) Bill, 1988'' (Bill No. 100 of 1988) was introduced in the Lok Sabha on 22 August 1988. It was introduced by [[Ajit Kumar Panja]], then Minister of State in the Department of Revenue in the Ministry of Finance. The Bill sought to amend sought to amend article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the bill amended Clause (2) of article 276 of the Constitution has to increase the ceiling of tax on professions, trades, callings and employments from {{INR}}250 per person per annum to {{INR}}2500 per person per annum. It also sought to omit the proviso to clause (2) of article 276.<ref name="Constitution Amendment in India">{{cite book|title=Constitution Amendment in India|date=1 January 1995|publisher=Northern Book Centre|location=New Delhi|pages=111–112;210;436–437|isbn=9788172110659|url=https://books.google.com/books?id=4yp0yhzdKWIC|edition=Sixth|editor=R.C. Bhardwaj|accessdate=31 January 2014}}</ref> The full text of the Statement of Objects and Reasons appended to the bill is given below:

{{quote|Clause (2) of article 276 of the Constitution specifies that the total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in a State by way of taxes on professions, trades, callings and employments leviable by a State Legislature under clause (1) of that article shall not exceed two hundred and fifty rupees per annum. The proviso to that clause, however, enables the continuance of the levy of such tax at a rate exceeding two hundred and fifty rupees per annum in any State, municipality, etc., if in the financial year immediately preceding the commencement of Constitution there was in force in that State, municipality, etc., any such tax exceeding that rate.

2. Some of the State Governments have represented that this celling of two hundred and fifty rupees which was fixed in 1949, needs to be revised upwards taking into consideration the price rise and other factors. It is also pointed out that the profession tax has, at present, become almost regressive because of the ceiling since even people with high salaries have to pay this tax at only the maximum amount of two hundred and fifty rupees per annum. The upward revision of profession tax will also help the State Governments in raising
additional resources.

3. It is accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from two hundred and fifty rupees per annum to two thousand and five hundred rupees per annum. As the proviso to this clause is no longer relevant, it is proposed to omit it.

4. The Bill seeks to achieve the above objects.|B.K. Gadhvi|{{cite web|url=http://indiacode.nic.in/coiweb/amend/amend60.htm |title=The Constitution (Sixtieth Amendment) Bill, 1988}}
}}
{{Indian Constitution TOC}}
The Bill was considered by the Lok Sabha on 30 November 1988 and passed on the same day in the original form. The Bill, as passed by the Lok Sabha, was debated by the Rajya Sabha on 5 and 6 December and passed by that House on 6 December 1988.<ref name="Constitution Amendment in India"/> The bill received assent from then President [[R. Venkataraman|Ramaswamy Venkataraman]] on 20 December 1988. It was notified in ''[[The Gazette of India]]'', and came into effect on the same date.<ref name = "Constitution Amendment in India"/><ref>{{cite web|url=http://www.constitution.org/cons/india/amendment.htm |title=The Constitution (Amendment) Acts |publisher=Constitution.org |accessdate=30 January 2014}}</ref>

==See also==
*[[List of amendments of the Constitution of India]]

==References==
{{reflist}}

[[Category:Amendments of the Constitution of India|60]]
[[Category:1988 in India]]
[[Category:1988 in law]]
[[Category:Rajiv Gandhi administration]]

Sixtieth Amendment of the Constitution of India - Revision history

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