Posts

Showing posts with the label Article 289: Exemption of property and income of a state from Union taxation

Articles 289 to 292 of the Indian Constitution: Property of the Union and the States

Image
Articles 289 to 292 of the Indian Constitution: Property of the Union and the States Introduction : The Indian Constitution incorporates provisions regarding the property of the Union and the states. Articles 289 to 292 outline these provisions, focusing on the management and control of property, as well as the legal framework for the acquisition, possession, and disposition of property by the Union and the states. In this article, we engage in a comprehensive discussion, exploring the relevance of these articles in the modern era and analyzing relevant case laws that shed light on their significance in contemporary India. Article 289: Exemption of property and income of a state from Union taxation : Article 289 provides for the exemption of the property and income of a state from Union taxation. This provision safeguards the financial autonomy of the states and prevents encroachment on their resources by the Union. The case of the State of West Bengal v. Union of India provides insi...