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Commissioner of Domestic Taxes
v. Total Touch Cargo Holland
Civil 2024
A tax dispute case between the Commissioner of Domestic Taxes and Total Touch Cargo Holland.
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Commissioner of Domestic Taxes v Total Touch Cargo Holland
Civil
# Case Court Duration Type
01
Commissioner of Domestic Taxes v Total Touch Cargo Holland
Enter citation here
Civil
Case Type
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Stats
Total cases1
Courts covered18
Jurisdictions8
Constitutional
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Court
Year
Outcome
Chapters
7
Key Holdings
Holding 01
"Popular initiative under Article 257 cannot alter the basic structure of the Constitution."
Holding 02
"The Constitution embodies a basic structure drawn from the sovereign will of the people."
Holding 03
"A referendum alone does not legitimate unlimited constitutional change."
Judgment Chapters
01
Background & Parties
Introduction, standing, procedural history
28m
02
Legal Framework
Constitutional provisions, Articles 255–257
42m
03
Basic Structure Doctrine
Origins, Kesavananda Bharati, Kenya
55m
04
Popular Initiative Analysis
Scope of Article 257, amendment limits
48m
05
Minority Opinion — Lenaola JSC
Dissent, narrower interpretation
32m
06
Orders & Declarations
Court orders, declarations, costs
18m
07
Significance & Impact
Post-judgment commentary
15m
My Bookmarks
00:22:14
"The people are the primary constituent power"
Ch. 1 — Background
01:04:38
Compare with Kesavananda Bharati — Indian basic structure doctrine
Ch. 2 — Legal Framework
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