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The Dual Life of Treaties: Understanding Their Enforcement in Indian Law

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..... dian Constitution, Parliament holds exclusive power to legislate on treaties. This legislative requirement underscores the principle that treaties do not automatically become enforceable in domestic law. The Dualist Approach : The ASG argues that India follows a dualist system, distinguishing between international and domestic legal obligations. Ratified treaties require enabling domestic legislation to be enforceable within India, in contrast to monist systems where treaties automatically become part of domestic law. Case Law Reference : The ASG cites GRAMOPHONE CO. OF INDIA Versus BIRENDRA BAHADUR PANDEY - 1984 (2) TMI 348 - Supreme Court and UNION OF INDIA AND ANOTHER VERSUS AZADI BACHAO ANDOLAN AND ANOTHER [20 .....

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..... ASG suggests that treaties should be interpreted based on the ordinary meaning of words and context, ensuring no part of the treaty becomes redundant. Notifications and Amending Existing DTAAs : The ASG points out that notifications often follow negotiations and are specific in their application, arguing against the automatic extension of benefits to other countries based on OECD membership. Implications of the Revenue's Argument: Legislative Primacy in Treaty Enforcement : This argument reinforces the necessity of legislative action for treaties to have domestic legal effects, upholding the constitutional framework. Clarity and Certainty in Tax Law : Emphasizes the need for clear legislative guidelines for .....

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..... es : State of West Bengal Versus Jugal Kishore More and Ors. - 1969 (1) TMI 86 - Supreme Court and State Of Gujarat Versus Vora Fiddali Badruddin Mithibarwala - 1964 (1) TMI 63 - Supreme Court : Emphasize that treaties need legislative action to affect domestic law. V.O. Tractoroexport, Moscow Versus Tarapore Company and Ors. - 1969 (10) TMI 96 - Supreme Court : Treaties require domestic legislation for enforceability; courts interpret domestic laws, not treaties, unless there's ambiguity. MAGANBHAI ISHWARBHAI PATEL Versus UNION OF INDIA AND ANR. - 1969 (1) TMI 71 - Supreme Court . : Differentiates between the formation and performance of treaty obligations, emphasizing the need for legislative action. .....

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