Assets Taxable Under Wealth Tax in India

 Right Against Exploitation

Introduction

Articles 23 and 24 of the Constitution of India, 1950 (COI) deal with the right against exploitation. Exploitation means misuse of services of others with the help of force. Before independence, exploitation was prevalent in many parts of the country. So, the Constitution through these Articles has abolished such practices as it is opposed to the basic concept of our Constitution.

Article 23, COI

• This Article deals with the prohibition of traffic in human beings and forced labour. It states that-

(1) Traffic in human beings and beggars and other similar forms of forced labour are prohibited and any contravention of this provision shall be an offence punishable in accordance with law.

(2) Nothing in this article shall prevent the State from imposing compulsory service for public purposes, and in imposing such service the State shall not make any discrimination on grounds only of religion, race, caste or class or any of them.

• The right is available to citizens of India as well as to non-citizens.
• It protects individuals against the State as well as private citizens.
• This article imposes a positive obligation on the State to abolish immoral practices of exploitation like human trafficking and other forms of forced labour.
• This article expressly prohibits the following practices:
• Beggar
• Traffic in Human Beings
• Forced Labour

Article 24, COI

• This Article deals with the prohibition of employment of children in factories, etc.
• It states that no child below the age of fourteen years shall be employed to work in any factory or mine or engaged in any other hazardous employment.
• This article read with articles 39(e) and 39(f) of the COI, provides for the protection of the health and strength of children below the age of fourteen years.
• This provision is in the interest of public health and the safety of life of children.

Case Laws

• In the case of People’s Union for Democratic Rights v. Union of India (1983) the Supreme Court interpreted the ambit of Article 23 of COI. The scope of Article 23 is vast and unlimited. The word force has a very wide meaning under Article 23. It not only includes physical or legal force but also recognises economic circumstances which compel a person to work against his will on less than minimum wage. It was directed by the court to the Government to take necessary steps for punishing the violation of the fundamental rights of the citizens guaranteed under Article 23 by private individuals.
• In the case of Deena v. Union of India (1983), the Supreme Court held that labour taken from prisoners without paying remuneration was forced labour and is violative of Article 23 of the COI.
• In the case of M.C Mehta v. State of Tamil Nadu (1997), the Supreme Court held that children below the age of fourteen years cannot be employed in any hazardous industry, mines or other works.