The provision of universal and compulsory education for all children in the age group of 6–14 was a cherished national ideal and had been given overriding priority by incorporation as a Directive Policy in Article 45 of the Constitution, but it is still to be achieved more than half a century since the Constitution was adopted in 1949. Parliament has passed the Constitution 86th Amendment Act, 2002, to make elementary education a Fundamental Right for children in the age group of 6–14 years. In order to provide more funds for education, an education cess of 2 percent has been imposed on all direct and indirect central taxes through the Finance (No. 2) Act, 2004.