Susant-Achary/constitution-of-india-dataset

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(2) All other public moneys received by or on behalf of the Government
of India or the Government of a State shall be credited to the public account of
India or the public account of the State, as the case may be.
(3) No moneys out of the Consolidated Fund of India or the
Consolidated Fund of a State shall be appropriated except in accordance with
law and for the purposes and in the manner provided in this Constitution.
267. Contingency Fund.—(1) Parliament may by law establish a
Contingency Fund in the nature of an imprest to be entitled “the Contingency
Fund of India” into which shall be paid from time to time such sums as may be
determined by such law, and the said Fund shall be placed at the disposal of the
President to enable advances to be made by him out of such Fund for the
purposes of meeting unforeseen expenditure pending authorisation of such
expenditure by Parliament by law under article 115 or article 116.
133

134

THE CONSTITUTION OF INDIA

(2) The Legislature of a State may by law establish a Contingency Fund in
the nature of an imprest to be entitled “the Contingency Fund of the State” into
which shall be paid from time to time such sums as may be determined by such
law, and the said Fund shall be placed at the disposal of the Governor or Rajpramukh
of the State to enable advances to be made by him out of such Fund for the purposes of
meeting unforeseen expenditure pending authorisation of such expenditure by the
Legislature of the State by law under article 205 or article 206.
Distribution of Revenues between the Union and the States
268. Duties levied by the Union but collected and appropriated by
the States.—(1) Such stamp duties and such duties of excise on medicinal and
toilet preparations as are mentioned in the Union List shall be levied by the
Government of India but shall be collected—
(a) in the case where such duties are leviable within any State specified in Part C of the First Schedule, by the Government of India, and
(b) in other cases, by the States within which such duties are
respectively leviable.
(2) The proceeds in any financial year of any such duty leviable within
any State shall not form part of the Consolidated Fund of India, but shall be
assigned to that State.
269.Taxes levied and collected by the Union but assigned to the States

(1) The following duties and taxes shall be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause (2), namely: -
(a) duties in respect of succession to property other than agricultural land;
(b) estate duty in respect of property other than agricultural land;
(c) terminal taxes on goods or passengers carried by railway, sea or air;
(d) taxes on railway fares and freights;
(e) taxes other than stamp duties on transactions in stock-exchanges and futures markets;
(f) taxes on the sale or purchase of newspapers and on advertisements published therein;

(2) The net proceeds in any financial year of any such duty or tax, except in so far as those proceeds represent proceeds attributable to State specified in Part C of the First Schedule, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that duty or tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law.


270. Taxes levied and collected by the Union and distributed between the Union and the States

(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Union and the States in the manner provided in clause (2).
(2) Such percentage, as may be prescribed, of the net proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to State specified in Part C of the First Schedule or to taxes payable in respect of Union emoluments, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in such manner and from such time as may be prescribed.
(3) For the purposes of clause (2), in each financial year such percentage as may be prescribed of so much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in respect of Union emoluments shall be deemed to represent proceeds attributable to State specified in Part C of the First Schedule.
(4) In this article -
(a) "taxes on income" does not include a corporation tax:
(b) "prescribed" means -
(i) until a Finance Commission has been constituted, prescribed by the President by order, and
(ii) after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission;
(c) "Union emoluments" includes all emoluments and pensions payable out of the Consolidated Fund of India in respect of which income-tax is chargeable.


271. Surcharge on certain duties and taxes for purposes of the
Union.—Notwithstanding anything in articles 269 and 270, Parliament may at
any time increase any of the duties or taxes referred to in those articles by a
surcharge for purposes of the Union and the whole proceeds of any such
surcharge shall form part of the Consolidated Fund of India.


272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States
Union duties of excise other than such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied and collected by the Government of India, but, if Parliament by law so provides, there shall be paid out of the Consolidated Fund of India to the States to which the law imposing the duty extends sums equivalent to the whole or any part of the net proceeds of that duty, and those sums shall be distributed among those States in accordance with such principles of distribution as may be formulated by such law.

136

THE CONSTITUTION OF INDIA

273. Grants in lieu of export duty on jute and jute products.—(1)
There shall be charged on the Consolidated Fund of India in each year as
grants-in-aid of the revenues of the States of Assam, Bihar, Odisha and West
Bengal, in lieu of assignment of any share of the net proceeds in each year of
export duty on jute and jute products to those States, such sums as may be
prescribed.
(2) The sums so prescribed shall continue to be charged on the
Consolidated Fund of India so long as any export duty on jute or jute products
continues to be levied by the Government of India or until the expiration of ten
years from the commencement of this Constitution whichever is earlier.
(3) In this article, the expression “prescribed” has the same meaning as
in article 270.
274. Prior recommendation of President required to Bills affecting
taxation in which States are interested.—(1) No Bill or amendment which
imposes or varies any tax or duty in which States are interested, or which varies
the meaning of the expression “agricultural income” as defined for the purposes
of the enactments relating to Indian income-tax, or which affects the principles
on which under any of the foregoing provisions of this Chapter moneys are or
may be distributable to States, or which imposes any such surcharge for the
purposes of the Union as is mentioned in the foregoing provisions of this
Chapter, shall be introduced or moved in either House of Parliament except on
the recommendation of the President.
(2) In this article, the expression “tax or duty in which States are

(2) All other public moneys received by or on behalf of the Government

of India or the Government of a State shall be credited to the public account of

India or the public account of the State, as the case may be.

(3) No moneys out of the Consolidated Fund of India or the

Consolidated Fund of a State shall be appropriated except in accordance with

law and for the purposes and in the manner provided in this Constitution.

267. Contingency Fund.—(1) Parliament may by law establish a

Contingency Fund in the nature of an imprest to be entitled “the Contingency

Fund of India” into which shall be paid from time to time such sums as may be

determined by such law, and the said Fund shall be placed at the disposal of the

President to enable advances to be made by him out of such Fund for the

purposes of meeting unforeseen expenditure pending authorisation of such

expenditure by Parliament by law under article 115 or article 116.

133

134

THE CONSTITUTION OF INDIA

(2) The Legislature of a State may by law establish a Contingency Fund in

the nature of an imprest to be entitled “the Contingency Fund of the State” into

which shall be paid from time to time such sums as may be determined by such

law, and the said Fund shall be placed at the disposal of the Governor or Rajpramukh

of the State to enable advances to be made by him out of such Fund for the purposes of

meeting unforeseen expenditure pending authorisation of such expenditure by the

Legislature of the State by law under article 205 or article 206.

Distribution of Revenues between the Union and the States

268. Duties levied by the Union but collected and appropriated by

the States.—(1) Such stamp duties and such duties of excise on medicinal and

toilet preparations as are mentioned in the Union List shall be levied by the

Government of India but shall be collected—

(a) in the case where such duties are leviable within any State specified in Part C of the First Schedule, by the Government of India, and

(b) in other cases, by the States within which such duties are

respectively leviable.

(2) The proceeds in any financial year of any such duty leviable within

any State shall not form part of the Consolidated Fund of India, but shall be

assigned to that State.

269.Taxes levied and collected by the Union but assigned to the States

(1) The following duties and taxes shall be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause (2), namely: -

(a) duties in respect of succession to property other than agricultural land;

(b) estate duty in respect of property other than agricultural land;

(c) terminal taxes on goods or passengers carried by railway, sea or air;

(d) taxes on railway fares and freights;

(e) taxes other than stamp duties on transactions in stock-exchanges and futures markets;

(f) taxes on the sale or purchase of newspapers and on advertisements published therein;

(2) The net proceeds in any financial year of any such duty or tax, except in so far as those proceeds represent proceeds attributable to State specified in Part C of the First Schedule, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that duty or tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law.

270. Taxes levied and collected by the Union and distributed between the Union and the States

(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Union and the States in the manner provided in clause (2).

(2) Such percentage, as may be prescribed, of the net proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to State specified in Part C of the First Schedule or to taxes payable in respect of Union emoluments, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in such manner and from such time as may be prescribed.

(3) For the purposes of clause (2), in each financial year such percentage as may be prescribed of so much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in respect of Union emoluments shall be deemed to represent proceeds attributable to State specified in Part C of the First Schedule.

(4) In this article -

(a) "taxes on income" does not include a corporation tax:

(b) "prescribed" means -

(i) until a Finance Commission has been constituted, prescribed by the President by order, and

(ii) after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission;

(c) "Union emoluments" includes all emoluments and pensions payable out of the Consolidated Fund of India in respect of which income-tax is chargeable.

271. Surcharge on certain duties and taxes for purposes of the

Union.—Notwithstanding anything in articles 269 and 270, Parliament may at

any time increase any of the duties or taxes referred to in those articles by a

surcharge for purposes of the Union and the whole proceeds of any such

surcharge shall form part of the Consolidated Fund of India.

272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States

Union duties of excise other than such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied and collected by the Government of India, but, if Parliament by law so provides, there shall be paid out of the Consolidated Fund of India to the States to which the law imposing the duty extends sums equivalent to the whole or any part of the net proceeds of that duty, and those sums shall be distributed among those States in accordance with such principles of distribution as may be formulated by such law.

136

THE CONSTITUTION OF INDIA

273. Grants in lieu of export duty on jute and jute products.—(1)

There shall be charged on the Consolidated Fund of India in each year as

grants-in-aid of the revenues of the States of Assam, Bihar, Odisha and West

Bengal, in lieu of assignment of any share of the net proceeds in each year of

export duty on jute and jute products to those States, such sums as may be

prescribed.

(2) The sums so prescribed shall continue to be charged on the

Consolidated Fund of India so long as any export duty on jute or jute products

continues to be levied by the Government of India or until the expiration of ten

years from the commencement of this Constitution whichever is earlier.

(3) In this article, the expression “prescribed” has the same meaning as

in article 270.

274. Prior recommendation of President required to Bills affecting

taxation in which States are interested.—(1) No Bill or amendment which

imposes or varies any tax or duty in which States are interested, or which varies

the meaning of the expression “agricultural income” as defined for the purposes

of the enactments relating to Indian income-tax, or which affects the principles

on which under any of the foregoing provisions of this Chapter moneys are or

may be distributable to States, or which imposes any such surcharge for the

purposes of the Union as is mentioned in the foregoing provisions of this

Chapter, shall be introduced or moved in either House of Parliament except on

the recommendation of the President.

(2) In this article, the expression “tax or duty in which States are