# Article 115 of the Constitution of India

- Jurisdiction: India (IN)
- Article: 115
- Source document: India Constitution
- Canonical (HTML): https://www.portablelaw.com/provision/5936235f-dd9e-4100-942c-f39c2b6f4c36
- This document: https://www.portablelaw.com/provision/5936235f-dd9e-4100-942c-f39c2b6f4c36/md
- Constitution: https://www.portablelaw.com/countries/f1d2aad2-63f1-43ea-9f4c-f5e6dd1c881e

## Verbatim text

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(2) The Legislature of a State may by law establish
a Contingency Fund in the nature of an imprest to beentitled “the Contingency Fund of the State” into whichshall be paid from time to time such sums as may bedetermined by such law, and the said Fund shall beplaced at the disposal of the Governor
1***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 theLegislature of the State by law under article 205 orarticle 206.
Distribution of Revenues between the
Union and the States
268. (1) Such stamp duties and such duties of excise
on medicinal and toilet preparations as are mentioned inthe Union List shall be levied by the Government ofIndia but shall be collected—
(a) in the case where such duties are leviable
within any
2[Union territory], by the Government of
India, and
(b) in other cases, by the States within which such
duties are respectively leviable.Contingency Fund.
Duties levied by
the Union butcollected andappropriated bythe States.
1The words “or Rajpramukh” omitted by the Constitution (Seventh Amendment) Act,
1956, s. 29 and Sch.
2Subs. by  s. 29 and Sch., ibid., for “State specified in Part C of the First Schedule”.THE CONSTITUTION OF INDIA
(Part XII. —Finance, Property, Contracts and Suits. —
Arts. 267-268.)161
(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.
*[268A. (1) Taxes on services shall be levied by the
Government of India and such tax shall be collected and
appropriated by the Government of India and the States
in the manner provided in clause (2).
(2) The proceeds in any financial year of any such tax
levied in accordance with the provisions of clause (1)
shall be—
(a) collected by the Government of India and the
States;
(b) appropriated by the Government of India and
the States,
in accordance with such principles of collection and
appropriation as may be formulated by Parliament by
law.]
269. 1[(1) Taxes on the sale or purchase of goods and
taxes on the consignment of goods shall be levied andcollected by the Government of India but shall be assigned
and shall be deemed to have been assigned to the States
on or after the 1st day of April, 1996 in the mannerprovided in clause (2).
Explanation .—For the purposes of this clause,—
(a) the expression “taxes on the sale or purchase
of goods” shall mean taxes on sale or purchase ofgoods other than newspapers, where such sale or
purchase takes place in the course of inter-State trade
or commerce;
(b) the expression “taxes on the consignment of
goods” shall mean taxes on the consignment of goods
(whether the consignment is to the person making itor to any other person), where such consignment
takes place in the course of inter-State trade or
commerce.Service tax levied by
Union and collectedand appropriated bythe Union and theStates.
Taxes levied and
collected by theUnion but assignedto the States.
*Ins. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 2 (which is yet not in
force, date to be notified later on).
1Subs. by the Constitution (Eightieth Amendment) Act, 2000, s. 2, for cls. (1) and (2).THE CONSTITUTION OF INDIA
(Part XII. —Finance, Property, Contracts and Suits. —
Arts. 268-269.)162
(2) The net proceeds in any financial year of any such
tax, except in so far as those proceeds represent proceeds
attributable to Union territories, 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 accordance
with such principles of distribution as may be formulated
by Parliament by law.]
1[(3) Parliament may by law formulate principles for
determining when a 2[sale or purchase of, or consignment
of, goods] takes place in the course of inter-State trade or
commerce.]
3[270. (1) All taxes and duties referred to in the Union
List, except the duties and taxes referred to in articles
*[268 and 269], respectively, surcharge on taxes and duties
referred to in article 271 and any cess levied for specific
purposes under any law made by Parliament shall be
levied and collected by the Government of India and
shall be 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 of any such tax or duty in any financial year
shall not form part of the Consolidated Fund of India,
but shall be assigned to the States within which that tax
or duty is leviable in that year, and shall be distributed
among those States in such manner and from such time
as may be prescribed in the manner provided in
clause (3).
(3) In this article, “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.]Taxes levied and
distributed betweenthe Union and theStates.
1Ins. by the Constitution (Sixth Amendment) Act, 1956, s. 3.
2Subs by the Constitution (Forty-sixth Amendment) Act, 1982, s. 2, for “sale or purchase
of goods”.
3Subs. by  the Constitution (Eightieth Amendment) Act, 2000, s. 3, for art. 270 (w.e.f.
1-4-1996).
*The words and figures in brackets shall stand substituted as “articles 268, 268A and
269” by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 3 (which is yet not inforce, date to be notified later on).THE CONSTITUTION OF INDIA
(Part XII. —Finance, Property, Contracts and Suits. —
Arts. 269-270.)163
271. Notwithstanding anything in articles 269 and
270, Parliament may at any time increase any of theduties 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 Fundof India.
272. [Taxes which are levied and collected by the Union
and may be distributed between the Union and the States.]Rep. by the Constitution (Eightieth Amendment) Act , 2000 ,
s. 4.
273. (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, Orissa and West Bengal, inlieu 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 Constitutionwhichever is earlier.
(3) In this article, the expression “prescribed” has
the same meaning as in article 270.
274. (1) No Bill or amendment which imposes or varies
any tax or duty in which States are interested, orwhich 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 principleson which under any of the foregoing provisions of this
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## What this means (mechanical reading aid, not legal advice)

- The index files this text under article 115 of the Constitution of India.
- The passage runs to about 1,215 words.
- Read plainly, it mentions property — it addresses property, possession, or taking property compulsorily (the words used: “Property”).
- **Caveat:** The row’s stored title is a body fragment, not a heading (“or article 116.”), so it is not used as the provision’s title here.
- **Caveat:** The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.
- **Caveat:** This index row contains 4 separately numbered sections, so it is a chapter-length passage rather than one provision. Cite the passage, and treat any single section number as unverified.

> This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

## How to cite this

Constitution of India, article 115, Portable Lawyer, https://www.portablelaw.com/provision/5936235f-dd9e-4100-942c-f39c2b6f4c36 (accessed 27 September 2026).

## Related

- [Constitution of India](https://www.portablelaw.com/countries/f1d2aad2-63f1-43ea-9f4c-f5e6dd1c881e)
- [India on Portable Lawyer](https://www.portablelaw.com/countries/f1d2aad2-63f1-43ea-9f4c-f5e6dd1c881e)
- [HTML version of this provision](https://www.portablelaw.com/provision/5936235f-dd9e-4100-942c-f39c2b6f4c36)
- [Machine-readable corpus digest](https://www.portablelaw.com/llms-full.txt)

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Portable Lawyer · Article 115 of the Constitution of India. (2) The Legislature of a State may by law establish a Contingency Fund in the nature of an imprest to beentitled “the Contingency Fund of the State” into whichshall be paid from…