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
{...}
|