Miscellaneous Financial Provisions

Miscellaneous Financial Provisions

Miscellaneous Financial Provisions

Miscellaneous Financial Provisions

- Constitution of India

Miscellaneous Financial Provisions

Article 282 Expenditure defrayable by the Union or a State out of its revenues
The Union or a State may make any grants for any public purpose, notwithstanding that the purpose is not one with respect to which Parliament or the Legislature of the State, as the case may be, may make laws.

Article 283 Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts

(1) The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other than those credited to such Funds received
by or on behalf of the Government of India, their payment into the public account of India and the withdrawal of moneys from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated by law made by Parliament, and, until provision in that behalf is so made, shall be regulated by rules made by the President.
(2) The custody of the Consolidated Fund of a State and the Contingency Fund of a State, the payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other than those credited to such Funds received by or on behalf of the Government of the State, their payment into the public account of the State and the withdrawal of moneys from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated by law made by the Legislature of the State, and, until provision in that behalf is so made, shall be regulated by rules made by the Governor of the State.

Article 284 Custody of suitors' deposits and other moneys received by public servants and courts
All moneys received by or deposited with -
(a) any officer employed in connection with the affairs of the Union or of a State in his capacity as such, other than revenues or public moneys raised or received by the Government of India or the Government of the State, as the case may be, or
(b) any court within the territory of India to the credit of any cause, matter, account or persons, shall be paid into the public account of India or the public account of State, as the case may be.

Article 285 Exemption of property of the Union from State taxation

(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.
(2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.

Article 286 Restriction as to imposition of tax on the sale or purchase of goods

(1) No Law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place -
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India.
(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1).
(3) Any law of a State shall, in so far as it imposes, or authorises the imposition of, -
(a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce; or
(b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of clause (29A) of article 366,
be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify.

Article 287 Exemption from taxes on electricity
Save in so far as Parliament may by law otherwise provide, no law of a State shall impose, or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is -
(a) consumed by the Government of India, or sold to the Government of India for consumption by that Government; or
(b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway,
and any such law imposing, or authorising the imposition of, a tax on the sale of electricity shall secure that the price of electricity sold to the Government of India for consumption by that Government, or to any such railway company as aforesaid for consumption in the construction, maintenance or operation of any railway, shall be less by the amount of the tax than the price charged to other consumers of a substantial quantity of electricity.

Article 288 Exemption from taxation by States in respect of water or electricity in certain cases

(1) Save in so far as the President may by order otherwise provide, no law of a State in force immediately before the commencement of this Constitution shall impose, or authorise the imposition of, a tax in respect of any water or electricity stored, generated, consumed, distributed or sold by any authority established by any existing law or any law made by Parliament for regulating or developing any inter-State river or river-valley.
Explanation: The expression "law of a State in force" in this clause shall include a law of a State passed or made before the commencement of this Constitution and not previously repealed, notwithstanding that it or parts of it may not be then in operation either at all or in particular areas.
(2) The Legislature of a State may by law impose, or authorise the imposition of, any such tax as is mentioned in clause (1), but no such law shall have any effect unless it has, after having been reserved for the consideration of the President, received his assent; and if any such law provides for the fixation of the rates and other incidents of such tax by means of rules or orders to be made under the law by any authority, the law shall provide for the previous consent of the President being obtained to the making of any such rule or order.

Article 289 Exemption of property and income of a State from Union taxation

(1) The property and income of a State shall be exempt from Union taxation.
(2) Nothing in clause (1) shall prevent the Union from imposing, or authorising the imposition of, any tax to such extent, if any, as Parliament may by law provide in respect of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or any operations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith.
(3) Nothing in clause (2) shall apply to any trade or business, or to any class of trade or business, which Parliament may by law declare to be incidental to the ordinary functions of Government.

Article 290 Adjustment in respect of certain expenses and pensions
Where under the provisions of this Constitution the expenses of any Court or Commission, or the pension payable to or in respect of a person who has served before the commencement of this Constitution under the Crown in India or after such commencement in connection with the affairs of the Union or of a State, are charged on the Consolidated Fund of India or the Consolidated Fund of a State, then, if - (a) in the case of a charge on the Consolidated Fund of India, the court or Commission serves any of the separate needs of a State, or the person has served wholly or in part in connection
with the affairs of a State; or
(b) in the case of a charge on the Consolidated Fund of a State, the court or Commission serves any of the separate needs of the Union or another State, or the person has served wholly or in part in connection with the affairs of the Union or another State,
there shall be charged on and paid out of the Consolidated Fund of the State or, as the case may be, the Consolidated Fund of India or the Consolidated Fund of the other State, such contribution in respect of the expenses or pension as may be agreed, or as may in default of agreement be determined by an arbitrator to be appointed by the Chief Justice of India.

Article 290A Annual payment to certain Devaswom Funds
A sum of forty-six lakhs and fifty thousands rupees shall be charged on, and paid out of the Consolidated Fund of the State of Kerala every year to the Travancore Devaswom Fund; and a sum of thirteen lakhs and fifty thousand rupees shall be charged on, and paid out of the Consolidated Fund of the State of Tamil Nadu, every year to the Devaswom Fund established in that State for the maintenance of Hindu temples and shrines in the territories transferred to that State on the 1st day of November, 1956, from the State of Travancore-Cochin.

Article 291 Privy purse sums of Rulers
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Constitution of India

Preamble
Union and its Territory
Citizenship
Fundamental Rights
General Fundamental Rights
Right to Equality
Right to Freedom
Right against Exploitation
Right to Freedom of Religion
Cultural and Educational Rights
Saving of Certain Laws
Right to Constitutional Remedies
Directive Principles Of State Policy
Fundamental Duties
Union
Executive
President and Vice President
Council of Ministers
Attorney General for India
Conduct of Government Business
Parliament
General Parliament
Officers of Parliament
Conduct of Business
Disqualifications of Members
Parliament and its Members
Legislative Procedure
Procedure in Financial Matters
Procedure Generally
Legislative Powers of the President
Union Judiciary
Comptroller and Auditor General of India
General The States
Governor
Advocate General for the State
State Legislature
General State Legislature
Officers of the State Legislature
Powers Privileges and Immunities
Legislative Power of The Governor
High Courts in the States
Subordinate Courts
States in Part B of the First Schedule
Union Territories
Panchayats
Municipalities
Scheduled and Tribal Areas
Relations Between The Union and the States
Legislative Relations
Administrative Relations
General Administrative Relations
Disputes relating to Waters
Co ordination between States
Finance Property Contracts and Suits
Finance
General Finance
Distribution of Revenues
Miscellaneous Financial Provisions
Borrowing
Property Contracts Rights and Suits
Right to Property
Trade Commerce and Intercourse Within the Territory
Services Under the Union and the States
Services
Public Service Commissions
Tribunals
Elections
Special Provisions Relating to Certain Classes
Official Language
Language of the Union
Regional Languages
Language of the Supreme Court
Special Directives
Emergency Provisions
Miscellaneous
Amendment of the Constitution
Temporary Transitional and Special Provisions
Short Title Commencement Authoritative
First Schedule
Second Schedule
Second Schedule Part A
Second Schedule Part B
Second Schedule Part C
Second Schedule Part D
Second Schedule Part E
Third Schedule
Fourth Schedule
Fifth Schedule
Fifth Schedule Part A
Fifth Schedule Part B
Fifth Schedule Part C
Fifth Schedule Part D
Sixth Schedule
Seventh Schedule
Eighth Schedule
Ninth Schedule
Tenth Schedule
Eleventh Schedule
Twelfth Schedule
Appendix I
Appendix II
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