Susant-Achary/constitution-of-india-dataset

text stringlengths 0 898
interested” means—
(a) a tax or duty the whole or part of the net proceeds whereof are
assigned to any State; or
(b) a tax or duty by reference to the net proceeds whereof sums
are for the time being payable out of the Consolidated Fund of India to
any State.
275. Grants from the Union to certain States.—(1) Such sums as
Parliament may by law provide shall be charged on the Consolidated Fund of
India in each year as grants-in-aid of the revenues of such States as Parliament
may determine to be in need of assistance, and different sums may be fixed for
different States:

137

THE CONSTITUTION OF INDIA

Provided that there shall be paid out of the Consolidated Fund of India as
grants-in-aid of the revenues of a State such capital and recurring sums as may
be necessary to enable that State to meet the costs of such schemes of
development as may be undertaken by the State with the approval of the
Government of India for the purpose of promoting the welfare of the Scheduled
Tribes in that State or raising the level of administration of the Scheduled Areas
therein to that of the administration of the rest of the areas of that State:
Provided further that there shall be paid out of the Consolidated Fund of
India as grants-in-aid of the revenues of the State of Assam sums, capital and
recurring, equivalent to—
(a) the average excess of expenditure over the revenues during the
two years immediately preceding the commencement of this Constitution
in respect of the administration of the tribal areas specified in Part I of
the table appended to paragraph 20 of the Sixth Schedule; and
(b) the costs of such schemes of development as may be
undertaken by that State with the approval of the Government of India
for the purpose of raising the level of administration of the said areas to
that of the administration of the rest of the areas of that State.
(2) Until provision is made by Parliament under clause (1), the powers
conferred on Parliament under that clause shall be exercisable by the President
by order and any order made by the President under this clause shall have effect
subject to any provision so made by Parliament:
Provided that after a Finance Commission has been constituted no order
shall be made under this clause by the President except after considering the
recommendations of the Finance Commission.

138

THE CONSTITUTION OF INDIA

276. Taxes on professions, trades, callings and employments.—(1)
Notwithstanding anything in article 246, no law of the Legislature of a State relating
to taxes for the benefit of the State or of a municipality, district board, local board or
other local authority therein in respect of professions, trades, callings or
employments shall be invalid on the ground that it relates to a tax on income.
(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 two hundred and fifty rupees per annum.
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 which exceed two hundred and fifty rupees per annum, such tax may continue to be levied until provisions 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
(3) The power of the Legislature of a State to make laws as aforesaid
with respect to taxes on professions, trades, callings and employments shall not
be construed as limiting in any way the power of Parliament to make laws with
respect to taxes on income accruing from or arising out of professions, trades,
callings and employments.
277. Savings.—Any taxes, duties, cesses or fees which, immediately
before the commencement of this Constitution, were being lawfully levied by
the Government of any State or by any municipality or other local authority or
body for the purposes of the State, municipality, district or other local area
may, notwithstanding that those taxes, duties, cesses or fees are mentioned in
the Union List, continue to be levied and to be applied to the same purposes
until provision to the contrary is made by Parliament by law.
278. Agreement with States in Part B of the First Schedule with
regard to certain financial matters.
(l) Notwithstanding anything in this Consti-
tution, the Government of India may,
subject to the provisions of clause (2),
enter into an agreement with the Govern-
meant of a State specified in Part B of the
First Schedule with respect to

(a) the levy and collection of any tax or duty
leviable by the Government of India in such
State and for the distribution of the proceeds
thereof otherwise than in accordance with the
provisions of this Chapter ;

(b) the grant of any financial assistance by the
Government of India to such State in conse-
quence of the loss of any revenue which
that State used to derive from any tax or
duty leviable under this Constitution by the
Government of India or from any other
sources ;

(c) the contribution by such State in respect of any
payment made by the Government of India
under clause (i) of article 291,

and, when au agreement is so entered into, the provisions
of this Chapter shall in relation to such State have effect
subject to the terms of such agreement.

(2) An agreement entered into under clause (1) shall

interested” means—

(a) a tax or duty the whole or part of the net proceeds whereof are

assigned to any State; or

(b) a tax or duty by reference to the net proceeds whereof sums

are for the time being payable out of the Consolidated Fund of India to

any State.

275. Grants from the Union to certain States.—(1) Such sums as

Parliament may by law provide shall be charged on the Consolidated Fund of

India in each year as grants-in-aid of the revenues of such States as Parliament

may determine to be in need of assistance, and different sums may be fixed for

different States:

137

THE CONSTITUTION OF INDIA

Provided that there shall be paid out of the Consolidated Fund of India as

grants-in-aid of the revenues of a State such capital and recurring sums as may

be necessary to enable that State to meet the costs of such schemes of

development as may be undertaken by the State with the approval of the

Government of India for the purpose of promoting the welfare of the Scheduled

Tribes in that State or raising the level of administration of the Scheduled Areas

therein to that of the administration of the rest of the areas of that State:

Provided further that there shall be paid out of the Consolidated Fund of

India as grants-in-aid of the revenues of the State of Assam sums, capital and

recurring, equivalent to—

(a) the average excess of expenditure over the revenues during the

two years immediately preceding the commencement of this Constitution

in respect of the administration of the tribal areas specified in Part I of

the table appended to paragraph 20 of the Sixth Schedule; and

(b) the costs of such schemes of development as may be

undertaken by that State with the approval of the Government of India

for the purpose of raising the level of administration of the said areas to

that of the administration of the rest of the areas of that State.

(2) Until provision is made by Parliament under clause (1), the powers

conferred on Parliament under that clause shall be exercisable by the President

by order and any order made by the President under this clause shall have effect

subject to any provision so made by Parliament:

Provided that after a Finance Commission has been constituted no order

shall be made under this clause by the President except after considering the

recommendations of the Finance Commission.

138

THE CONSTITUTION OF INDIA

276. Taxes on professions, trades, callings and employments.—(1)

Notwithstanding anything in article 246, no law of the Legislature of a State relating

to taxes for the benefit of the State or of a municipality, district board, local board or

other local authority therein in respect of professions, trades, callings or

employments shall be invalid on the ground that it relates to a tax on income.

(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 two hundred and fifty rupees per annum.

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 which exceed two hundred and fifty rupees per annum, such tax may continue to be levied until provisions 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

(3) The power of the Legislature of a State to make laws as aforesaid

with respect to taxes on professions, trades, callings and employments shall not

be construed as limiting in any way the power of Parliament to make laws with

respect to taxes on income accruing from or arising out of professions, trades,

callings and employments.

277. Savings.—Any taxes, duties, cesses or fees which, immediately

before the commencement of this Constitution, were being lawfully levied by

the Government of any State or by any municipality or other local authority or

body for the purposes of the State, municipality, district or other local area

may, notwithstanding that those taxes, duties, cesses or fees are mentioned in

the Union List, continue to be levied and to be applied to the same purposes

until provision to the contrary is made by Parliament by law.

278. Agreement with States in Part B of the First Schedule with

regard to certain financial matters.

(l) Notwithstanding anything in this Consti-

tution, the Government of India may,

subject to the provisions of clause (2),

enter into an agreement with the Govern-

meant of a State specified in Part B of the

First Schedule with respect to

(a) the levy and collection of any tax or duty

leviable by the Government of India in such

State and for the distribution of the proceeds

thereof otherwise than in accordance with the

provisions of this Chapter ;

(b) the grant of any financial assistance by the

Government of India to such State in conse-

quence of the loss of any revenue which

that State used to derive from any tax or

duty leviable under this Constitution by the

Government of India or from any other

sources ;

(c) the contribution by such State in respect of any

payment made by the Government of India

under clause (i) of article 291,

and, when au agreement is so entered into, the provisions

of this Chapter shall in relation to such State have effect

subject to the terms of such agreement.

(2) An agreement entered into under clause (1) shall