IndiaIN

Article 243 — I shall also review the financial position of theMunicipalities and make recommendations to theGovernor as to—

Article
243
Index row title
I shall also review the financial position of theMunicipalities and make recommendations to theGovernor as to—
Source document
India Constitution
Provision ID
8f47721f-392d-47b6-89d7-019e62738699

4,970 words · this row holds 22 numbered sections, so it is a chapter-length passage

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

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