Verbatim text
(a) the principles which should govern—
(i) the distribution between the State and the
Municipalities of the net proceeds of the taxes,Power to imposetaxes by, and Fundsof, theMunicipalities.
Finance
Commission.THE CONSTITUTION OF INDIA
(Part IXA. —The Municipalities.—Arts. 243W— 243Y.)144
duties, tolls and fees leviable by the State, which
may be divided between them under this Partand the allocation between the Municipalities atall levels of their respective shares of suchproceeds;
(ii) the determination of the taxes, duties, tolls
and fees which may be assigned to, orappropriated by, the Municipalities;
(iii) the grants-in-aid to the Municipalities
from the Consolidated Fund of the State;
(b) the measures needed to improve the financial
position of the Municipalities;
(c) any other matter referred to the Finance
Commission by the Governor in the interests ofsound finance of the Municipalities.
(2) The Governor shall cause every recommendation
made by the Commission under this article together with
an explanatory memorandum as to the action takenthereon to be laid before the Legislature of the State.
243Z. The Legislature of a State may, by law, make
provisions with respect to the maintenance of accountsby the Municipalities and the auditing of such accounts.
243ZA. (1) The superintendence, direction and control
of the preparation of electoral rolls for, and the conductof, all elections to the Municipalities shall be vested inthe State Election Commission referred to in article 243K.
(2) Subject to the provisions of this Constitution, the
Legislature of a State may, by law, make provision withrespect to all matters relating to, or in connection with,elections to the Municipalities.
243ZB. The provisions of this Part shall apply to the
Union territories and shall, in their application to a Unionterritory, have effect as if the references to the Governorof a State were references to the Administrator of theUnion territory appointed under article 239 and referencesto the Legislature or the Legislative Assembly of a Statewere references in relation to a Union territory having aAudit of accountsof Municipalities.
Elections to the
Municipalities.
Application to
Union territories.THE CONSTITUTION OF INDIA
(Part IXA. —The Municipalities.—Arts. 243Y—243ZB.)145
Legislative Assembly, to that Legislative Assembly:
Provided that the President may, by public
notification, direct that the provisions of this Part shall
apply to any Union territory or part thereof subject to
such exceptions and modifications as he may specify inthe notification.
243ZC. (1) Nothing in this Part shall apply to the
Scheduled Areas referred to in clause (1), and the tribal
areas referred to in clause (2), of article 244.
(2) Nothing in this Part shall be construed to affect
the functions and powers of the Darjeeling Gorkha Hill
Council constituted under any law for the time being inforce for the hill areas of the district of Darjeeling in the
State of West Bengal.
(3) Notwithstanding anything in this Constitution,
Parliament may, by law, extend the provisions of thisPart to the Scheduled Areas and the tribal areas referred
to in clause (1) subject to such exceptions and
modifications as may be specified in such law, and nosuch law shall be deemed to be an amendment of this
Constitution for the purposes of article 368.
243ZD. (1) There shall be constituted in every State
at the district level a District Planning Committee toconsolidate the plans prepared by the Panchayats and
the Municipalities in the district and to prepare a draft
development plan for the district as a whole.
(2) The Legislature of a State may, by law, make
provision with respect to—
(a) the composition of the District Planning
Committees;
(b) the manner in which the seats in such
Committees shall be filled:
Provided that not less than four-fifths of the total
number of members of such Committee shall beelected by, and from amongst, the elected members
of the Panchayat at the district level and of theMunicipalities in the district in proportion to the ratioPart not to apply
to certain areas.
Committee for
district planning.THE CONSTITUTION OF INDIA
(Part IXA. —The Municipalities.—Arts. 243ZB— 243ZD.)146
between the population of the rural areas and of the
urban areas in the district;
(c) the functions relating to district planning which
may be assigned to such Committees;
(d) the manner in which the Chairpersons of such
Committees shall be chosen.
(3) Every District Planning Committee shall, in
preparing the draft development plan,—
(a) have regard to—
(i) matters of common interest between the
Panchayats and the Municipalities includingspatial planning, sharing of water and other
physical and natural resources, the integrated
development of infrastructure and environmentalconservation;
(ii) the extent and type of available resources
whether financial or otherwise;
(b) consult such institutions and organisations as
the Governor may, by order, specify.
(4) The Chairperson of every District Planning
Committee shall forward the development plan, as
recommended by such Committee, to the Government
of the State.
243ZE. (1) There shall be constituted in every
Metropolitan area a Metropolitan Planning Committee to
prepare a draft development plan for the Metropolitan
area as a whole.
(2) The Legislature of a State may, by law, make
provision with respect to—
(a) the composition of the Metropolitan Planning
Committees;
(b) the manner in which the seats in such
Committees shall be filled:
Provided that not less than two-thirds of the
members of such Committee shall be elected by,
and from amongst, the elected members of the
Municipalities and Chairpersons of the Panchayats in
the Metropolitan area in proportion to the ratioCommittee for
Metropolitanplanning.THE CONSTITUTION OF INDIA
(Part IXA. —The Municipalities.—Arts. 243ZD-243ZE.)147
between the population of the Municipalities and of the
Panchayats in that area;
(c) the representation in such Committees of the
Government of India and the Government of the Stateand of such organisations and Institutions as may bedeemed necessary for carrying out the functionsassigned to such Committees;
(d) the functions relating to planning and
coordination for the Metropolitan area which maybe assigned to such Committees;
(e) the manner in which the Chairpersons of such
Committees shall be chosen.
(3) Every Metropolitan Planning Committee shall, in
preparing the draft development plan,—
(a) have regard to—
(i) the plans prepared by the Municipalities
and the Panchayats in the Metropolitan area;
(ii) matters of common interest between the
Municipalities and the Panchayats, includingco-ordinated spatial planning of the area, sharingof water and other physical and natural resources,the integrated development of infrastructure andenvironmental conservation;
(iii) the overall objectives and priorities set by
the Government of India and the Government ofthe State;
(iv) the extent and nature of investments likely
to be made in the Metropolitan area by agenciesof the Government of India and of the Governmentof the State and other available resources whetherfinancial or otherwise;
(b) consult such institutions and organisations as
the Governor may, by order, specify.
(4) The Chairperson of every Metropolitan Planning
Committee shall forward the development plan, asrecommended by such Committee, to the Government ofthe State.THE CONSTITUTION OF INDIA
(Part IXA. —The Municipalities.—Art. 243ZE.)148
243ZF. Notwithstanding anything in this Part, any
provision of any law relating to Municipalities in forcein a State immediately before the commencement of theConstitution (Seventy-fourth Amendment) Act, 1992,which is inconsistent with the provisions of this Part,shall continue to be in force until amended or repealedby a competent Legislature or other competent authorityor until the expiration of one year from suchcommencement, whichever is earlier:
Provided that all the Municipalities existing
immediately before such commencement shall continuetill the expiration of their duration, unless soonerdissolved by a resolution passed to that effect by theLegislative Assembly of that State or, in the case of aState having a Legislative Council, by each House of theLegislature of that State.
243ZG. Notwithstanding anything in this
Constitution,—
(a) the validity of any law relating to the
delimitation of constituencies or the allotment of seatsto such constituencies, made or purporting to bemade under article 243ZA shall not be called inquestion in any court;
(b) no election to any Municipality shall be called
in question except by an election petition presentedto such authority and in such manner as is providedfor by or under any law made by the Legislature ofa State.]Continuance ofexisting laws andMunicipalities.
Bar to interference
by courts inelectoral matters.THE CONSTITUTION OF INDIA
(Part IXA. —The Municipalities.—Arts. 243ZF-243ZG.)149
PART X
THE SCHEDULED AND TRIBAL AREAS
244. (1) The provisions of the Fifth Schedule shall
apply to the administration and control of the ScheduledAreas and Scheduled Tribes in any State
1*** other than
2[the States of Assam 3[,4[Meghalaya, Tripura and
Mizoram]]].
(2) The provisions of the Sixth Schedule shall apply
to the administration of the tribal areas in 2[the States of
Assam 3[, 5[Meghalaya, Tripura and Mizoram]]].
6[244A. (1) Notwithstanding anything in this
Constitution, Parliament may, by law, form within theState of Assam an autonomous State comprising (whetherwholly or in part) all or any of the tribal areas specifiedin
7[Part I] of the table appended to paragraph 20 of the
Sixth Schedule and create therefor—
(a) a body, whether elected or partly nominated
and partly elected, to function as a Legislature forthe autonomous State, or
(b) a Council of Ministers,
or both with such constitution, powers and functions, in
each case, as may be specified in the law.
150Administration of
Scheduled Areasand Tribal Areas.
1The words and letters “specified in Part A or Part B of the First Schedule” omitted by
the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch.
2Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71, for
“the State of Assam” (w.e.f. 21-1-1972).
3Subs. by the Constitution (Forty-ninth Amendment) Act, 1984, s. 2, for “and Meghalaya”
(w.e.f. 1-4-1985).
4Subs. by the State of Mizoram Act, 1986 (34 of 1986), s. 39, for “Meghalaya and
Tripura” (w.e.f. 20-2-1987).
5Subs. by s. 39, ibid., for “Meghalaya and Tripura and the Union Territory of
Mizoram”(w.e.f. 20-2-1987).
6Ins. by the Constitution (Twenty-second Amendment) Act, 1969, s. 2.
7Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71, for
“Part A” (w .e.f. 21-1-1972).Formation of an
autonomous Statecomprising certaintribal areas inAssam and creationof local Legislatureor Council of
Ministers or both
therefor.
(2) Any such law as is referred to in clause (1) may,
in particular,—
(a) specify the matters enumerated in the State
List or the Concurrent List with respect to which theLegislature of the autonomous State shall have powerto make laws for the whole or any part thereof,whether to the exclusion of the Legislature of theState of Assam or otherwise;
(b) define the matters with respect to which the
executive power of the autonomous State shallextend;
(c) provide that any tax levied by the State of
Assam shall be assigned to the autonomous State inso far as the proceeds thereof are attributable to theautonomous State;
(d) provide that any reference to a State in any
article of this Constitution shall be construed asincluding a reference to the autonomous State; and
(e) make such supplemental, incidental and
consequential provisions as may be deemednecessary.
(3) An amendment of any such law as aforesaid in
so far as such amendment relates to any of the mattersspecified in sub-clause ( a) or sub-clause ( b) of clause (2)
shall have no effect unless the amendment is passed ineach House of Parliament by not less than two-thirds ofthe members present and voting.
(4) Any such law as is referred to in this article shall
not be deemed to be an amendment of this Constitutionfor the purposes of article 368 notwithstanding that itcontains any provision which amends or has the effectof amending this Constitution.]THE CONSTITUTION OF INDIA
(Part X. —The Scheduled and Tribal Areas. —Art. 244A.)151
PART XI
RELATIONS BETWEEN THE UNION AND
THE STATES
CHAPTER I.—L EGISLATIVE RELATIONS
Distribution of Legislative Powers
245. (1) Subject to the provisions of this Constitution,
Parliament may make laws for the whole or any part ofthe territory of India, and the Legislature of a State maymake laws for the whole or any part of the State.
(2) No law made by Parliament shall be deemed to be
invalid on the ground that it would have extra-territorialoperation.
246. (1) Notwithstanding anything in clauses (2) and
(3), Parliament has exclusive power to make laws withrespect to any of the matters enumerated in List I in theSeventh Schedule (in this Constitution referred to as the“Union List”).
(2) Notwithstanding anything in clause (3),
Parliament, and, subject to clause (1), the Legislature ofany State
1*** also, have power to make laws with respect
to any of the matters enumerated in List III in the SeventhSchedule (in this Constitution referred to as the“Concurrent List”).
(3) Subject to clauses (1) and (2), the Legislature of
any State
1*** has exclusive power to make laws for such
State or any part thereof with respect to any of the mattersenumerated in List II in the Seventh Schedule (in thisConstitution referred to as the “State List”).
(4) Parliament has power to make laws with respect
to any matter for any part of the territory of India notincluded
2[in a State] notwithstanding that such matter is
a matter enumerated in the State List.
1521The words and letters “specified in Part A or Part B of the First Schedule” omitted by
the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch.
2Subs. by s. 29 and Sch., ibid. , for “ in Part A or Part B of the First Schedule”.Extent of laws
made byParliament andby theLegislatures ofStates.
Subject-matter of
laws made byParliament and bythe Legislatures ofStates.
247. Notwithstanding anything in this Chapter,
Parliament may by law provide for the establishment ofany additional courts for the better administration oflaws made by Parliament or of any existing laws withrespect to a matter enumerated in the Union List.
248. (1) Parliament has exclusive power to make any
law with respect to any matter not enumerated in theConcurrent List or State List.
(2) Such power shall include the power of making
any law imposing a tax not mentioned in either of thoseLists.
249. (1) Notwithstanding anything in the foregoing
provisions of this Chapter, if the Council of States hasdeclared by resolution supported by not less than two-thirds of the members present and voting that it isnecessary or expedient in the national interest thatParliament should make laws with respect to any matterenumerated in the State List specified in the resolution,it shall be lawful for Parliament to make laws for thewhole or any part of the territory of India with respectto that matter while the resolution remains in force.
(2) A resolution passed under clause (1) shall remain
in force for such period not exceeding one year as maybe specified therein:
Provided that, if and so often as a resolution approving
the continuance in force of any such resolutionis passed in the manner provided in clause (1), suchresolution shall continue in force for a further period ofone year from the date on which under this clause itwould otherwise have ceased to be in force.
(3) A law made by Parliament which Parliament
would not but for the passing of a resolution under clause(1) have been competent to make shall, to the extent ofthe incompetency, cease to have effect on the expirationof a period of six months after the resolution has ceasedto be in force, except as respects things done or omittedto be done before the expiration of the said period.Power ofParliament toprovide for theestablishment ofcertain additionalcourts.
Residuary powers
of legislation.
Power of
Parliament tolegislate withrespect to amatter in theState List in the
national interest.THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 247—249.)153
250. (1) Notwithstanding anything in this Chapter,
Parliament shall, while a Proclamation of Emergency isin operation, have power to make laws for the whole orany part of the territory of India with respect to any of thematters enumerated in the State List.
(2) A law made by Parliament which Parliament
would not but for the issue of a Proclamation ofEmergency have been competent to make shall, to the
extent of the incompetency, cease to have effect on the
expiration of a period of six months after the Proclamationhas ceased to operate, except as respects things done oromitted to be done before the expiration of the saidperiod.
251. Nothing in articles 249 and 250 shall restrict the
power of the Legislature of a State to make any lawwhich under this Constitution it has power to make, butif any provision of a law made by the Legislature of aState is repugnant to any provision of a law made by
Parliament which Parliament has under either of the said
articles power to make, the law made by Parliament,whether passed before or after the law made by theLegislature of the State, shall prevail, and the law madeby the Legislature of the State shall to the extent of therepugnancy, but so long only as the law made by
Parliament continues to have effect, be inoperative.
252. (1) If it appears to the Legislatures of two or more
States to be desirable that any of the matters with respect
to which Parliament has no power to make laws for the
States except as provided in articles 249 and 250 shouldbe regulated in such States by Parliament by law, and ifresolutions to that effect are passed by all the Houses ofthe Legislatures of those States, it shall be lawful forParliament to pass an Act for regulating that matter
accordingly, and any Act so passed shall apply to such
States and to any other State by which it is adoptedafterwards by resolution passed in that behalf by theHouse or, where there are two Houses, by each of theHouses of the Legislature of that State.Power of
Parliament tolegislate withrespect to anymatter in the StateList if aProclamation ofEmergency is inoperation.
Inconsistency
between lawsmade byParliament underarticles 249 and250 and lawsmade by theLegislatures ofStates.
Power of
Parliament tolegislate for twoor more States byconsent andadoption of suchlegislation by anyother State.154 THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 250—252 .)
(2) Any Act so passed by Parliament may be amended
or repealed by an Act of Parliament passed or adopted in
like manner but shall not, as respects any State to which
it applies, be amended or repealed by an Act of the
Legislature of that State.
253. Notwithstanding anything in the foregoing
provisions of this Chapter, Parliament has power to make
any law for the whole or any part of the territory of India
for implementing any treaty, agreement or convention
with any other country or countries or any decision made
at any international conference, association or other body.
254. (1) If any provision of a law made by the
Legislature of a State is repugnant to any provision of a
law made by Parliament which Parliament is competent
to enact, or to any provision of an existing law with
respect to one of the matters enumerated in the Concurrent
List, then, subject to the provisions of clause (2), the lawmade by Parliament, whether passed before or after the
law made by the Legislature of such State, or, as the case
may be, the existing law, shall prevail and the law made
by the Legislature of the State shall, to the extent of the
repugnancy, be void.
(2) Where a law made by the Legislature of a State
1*** with respect to one of the matters enumerated in the
Concurrent List contains any provision repugnant to the
provisions of an earlier law made by Parliament or an
existing law with respect to that matter, then, the law so
made by the Legislature of such State shall, if it has been
reserved for the consideration of the President and has
received his assent, prevail in that State:
Provided that nothing in this clause shall prevent
Parliament from enacting at any time any law with respect
to the same matter including a law adding to, amending,
varying or repealing the law so made by the Legislature
of the State.Legislation for
giving effect tointernationalagreements.
Inconsistency
between lawsmade byParliament andlaws made by theLegislatures ofStates.
1The words and letters “specified in Part A or Part B of the First Schedule” omitted by
the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch.THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 252—254 .)155
255. No Act of Parliament or of the Legislature of a
State 1***, and no provision in any such Act, shall be
invalid by reason only that some recommendation orprevious sanction required by this Constitution was notgiven, if assent to that Act was given—
(a) where the recommendation required was that
of the Governor, either by the Governor or by thePresident;
(b) where the recommendation required was that
of the Rajpramukh, either by the Rajpramukh or bythe President;
(c) where the recommendation or previous
sanction required was that of the President, by thePresident.
C
HAPTER II.—A DMINISTRATIVE RELATIONS
General
256. The executive power of every State shall be so
exercised as to ensure compliance with the laws made byParliament and any existing laws which apply in thatState, and the executive power of the Union shall extendto the giving of such directions to a State as may appearto the Government of India to be necessary for thatpurpose.
257. (1) The executive power of every State shall be so
exercised as not to impede or prejudice the exercise ofthe executive power of the Union, and the executivepower of the Union shall extend to the giving of suchdirections to a State as may appear to the Government ofIndia to be necessary for that purpose.
(2) The executive power of the Union shall also
extend to the giving of directions to a State as to theconstruction and maintenance of means of communicationRequirements as torecommendationsand previoussanctions to beregarded as mattersof procedure only.
1The words and letters “specified in Part A or Part B of the First Schedule” omitted by
the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch.Obligation of
States and theUnion.
Control of the
Union over Statesin certain cases.156 THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 255—257 .)
declared in the direction to be of national or military
importance:
Provided that nothing in this clause shall be taken
as restricting the power of Parliament to declarehighways or waterways to be national highways ornational waterways or the power of the Union withrespect to the highways or waterways so declared or thepower of the Union to construct and maintain means ofcommunication as part of its functions with respect tonaval, military and air force works.
(3) The executive power of the Union shall also
extend to the giving of directions to a State as to themeasures to be taken for the protection of the railwayswithin the State.
(4) Where in carrying out any direction given to a
State under clause (2) as to the construction ormaintenance of any means of communication or underclause (3) as to the measures to be taken for the protectionof any railway, costs have been incurred in excess ofthose which would have been incurred in the dischargeof the normal duties of the State if such direction hadnot been given, there shall be paid by the Governmentof India to the State such sum as may be agreed, or, indefault of agreement, as may be determined by anarbitrator appointed by the Chief Justice of India, inrespect of the extra costs so incurred by the State.
1257A. [Assistance to States by deployment of armed forces
or other forces of the Union. ] Rep. by the Constitution (Forty-
fourth Amendment) Act, 1978, s. 33 ( w.e.f. 20-6-1979).
258. (1) Notwithstanding anything in this
Constitution, the President may, with the consent of theGovernment of a State, entrust either conditionally orunconditionally to that Government or to its officersfunctions in relation to any matter to which the executivepower of the Union extends.Power of the Unionto confer powers,etc., on States incertain cases.
1Ins. by the Constitution (Forty-second Amendment) Act, 1976, s. 43 (w.e.f. 3-1-1977).THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 257—258 .)157
(2) A law made by Parliament which applies in any
State may, notwithstanding that it relates to a matter with
respect to which the Legislature of the State has no powerto make laws, confer powers and impose duties, orauthorise the conferring of powers and the imposition ofduties, upon the State or officers and authorities thereof.
(3) Where by virtue of this article powers and duties
have been conferred or imposed upon a State or officersor authorities thereof, there shall be paid by theGovernment of India to the State such sum as may be
agreed, or, in default of agreement, as may be determined
by an arbitrator appointed by the Chief Justice of India,in respect of any extra costs of administration incurredby the State in connection with the exercise of thosepowers and duties.
1[258A. Notwithstanding anything in this
Constitution, the Governor of a State may, with theconsent of the Government of India, entrust eitherconditionally or unconditionally to that Government or
to its officers functions in relation to any matter to which
the executive power of the State extends.]
259. [Armed Forces in States in Part B of the First
Schedule. ] Rep. by the Constitution (Seventh Amendment)
Act, 1956, s. 29 and Sch.
260. The Government of India may by agreement
with the Government of any territory not being part of
the territory of India undertake any executive, legislativeor judicial functions vested in the Government of suchterritory, but every such agreement shall be subject to,and governed by, any law relating to the exercise offoreign jurisdiction for the time being in force.
261. (1) Full faith and credit shall be given throughout
the territory of India to public acts, records and judicialproceedings of the Union and of every State.Power of the
States to entrustfunctions to theUnion.
Jurisdiction of the
Union in relationto territoriesoutside India.
Public acts, records
and judicialproceedings.
1Ins. by the Constitution (Seventh Amendment) Act, 1956, s. 18.158 THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 258—261 .)
(2) The manner in which and the conditions under
which the acts, records and proceedings referred to in
clause (1) shall be proved and the effect thereof
determined shall be as provided by law made by
Parliament.
(3) Final judgments or orders delivered or passed by
civil courts in any part of the territory of India shall be
capable of execution anywhere within that territory
according to law.
Disputes relating to Waters
262. (1) Parliament may by law provide for the
adjudication of any dispute or complaint with respect to
the use, distribution or control of the waters of, or in, any
inter-State river or river valley.
(2) Notwithstanding anything in this Constitution,
Parliament may by law provide that neither the Supreme
Court nor any other court shall exercise jurisdiction in
respect of any such dispute or complaint as is referred to
in clause (1).
Co-ordination between States
263. If at any time it appears to the President that the
public interests would be served by the establishment of
a Council charged with the duty of—
(a) inquiring into and advising upon disputes
which may have arisen between States;
(b) investigating and discussing subjects in which
some or all of the States, or the Union and one or
more of the States, have a common interest; or
(c) making recommendations upon any such
subject and, in particular, recommendations for the
better co-ordination of policy and action with respect
to that subject,
it shall be lawful for the President by order to establish
such a Council, and to define the nature of the duties to
be performed by it and its organisation and procedure.Adjudication of
disputes relatingto waters of inter-State rivers orriver valleys.
Provisions with
respect to aninter-StateCouncil.THE CONSTITUTION OF INDIA
(Part XI. —Relations between the Union and the States.—
Arts. 261—263 .)159
PART XII
FINANCE, PROPERTY, CONTRACTS AND SUITS
CHAPTER I.—F INANCE
General
1[264. In this Part, “Finance Commission” means a
Finance Commission constituted under article 280.]
265. No tax shall be levied or collected except by
authority of law.
266. (1) Subject to the provisions of article 267 and to
the provisions of this Chapter with respect to the
assignment of the whole or part of the net proceeds of
certain taxes and duties to States, all revenues received
by the Government of India, all loans raised by that
Government by the issue of treasury bills, loans or ways
and means advances and all moneys received by that
Government in repayment of loans shall form one
consolidated fund to be entitled “the Consolidated Fund
of India”, and all revenues received by the Government
of a State, all loans raised by that Government by the
issue of treasury bills, loans or ways and means advances
and all moneys received by that Government in
repayment of loans shall form one consolidated fund to
be entitled “the Consolidated Fund of the State”.
(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.
160Interpretation.
Taxes not to be
imposed save byauthority of law.
Consolidated
Funds and publicaccounts of Indiaand of the States.
1Subs. by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch., for art. 264.
267. (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 bedetermined by such law, and the said Fund shall beplaced at the disposal of the President to enable advancesto be made by him out of such Fund for the purposes ofmeeting unforeseen expenditure pending authorisation
of such expenditure by Parliament by law under