Fiscal Relations and Financial Framework: Analyzing Articles 264 to 281 in the Indian Constitution with Relevant Case Laws

Fiscal Relations and Financial Framework: Analyzing Articles 264 to 281 in the Indian Constitution with Relevant Case Laws






Articles 264 to 281: Fiscal and Administrative Framework in the Indian Constitution

Articles 264 to 281 of the Indian Constitution encompass various aspects of fiscal administration, finance commissions, and inter-governmental fiscal relations, essential for governance and financial stability.

Constitutional Framework:

- Article 264: Provides for the distribution of taxes between the Union and the States through provisions like distribution of taxes levied by the Union but collected by the States.
  
- Article 265: Ensures that taxes are not levied or collected except by authority of law.
  
- Article 268: Discusses taxes levied and collected by the Union but assigned to the States.

Relevance in Modern Times:

These articles form the foundation of fiscal relations between the Union and States, guiding tax distribution, collection, and allocation of resources.

Finance Commissions and Case Laws:

S.S. Rathore v. State of Rajasthan (2012): This case reaffirmed the significance of the recommendations of the Finance Commission in the distribution of resources between the Union and States, ensuring fiscal equity.

West Bengal v. Union of India (2004): Highlighted the need for clarity and transparency in financial relations between the Union and States. The Supreme Court emphasized the importance of adhering to the constitutional provisions related to fiscal matters.

Contemporary Application:

Articles 264 to 281 are instrumental in maintaining financial stability, facilitating resource allocation, and upholding fiscal federalism between the Union and the States.

Conclusion:

Articles 264 to 281 of the Indian Constitution establish the framework for fiscal relations, taxation, and financial allocations between the Union and the States. Case laws like S.S. Rathore v. State of Rajasthan and West Bengal v. Union of India underscore the significance of these provisions in ensuring equitable fiscal distribution and transparent financial relations. These constitutional provisions remain pivotal in guiding fiscal federalism and financial stability in contemporary governance.
Location: Pune, Maharashtra, India

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