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Article 269 Of Indian Constitution In English
Article 269 – Taxes levied and collected by the union but assigned to the States.
(1) The following duties and taxes shall be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause ( 2 ), namely:
(a) duties in respect of succession to property other than agricultural land;
(b) estate duty in respect of property other than agricultural land;
(c) terminal taxes on goods or passengers carried by railway, sea or air;
(d) taxes on railway fares and freights;
(e) taxes other than stamp duties on transactions in stock exchanges and futures markets;
(f) taxes on the sale or purchase of newspapers and on advertisements published therein;
(g) taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter State trade or commerce;
(h) taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter State trade or commerce.
(2) The net proceeds in any financial year of any such duty or 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 duty or 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.
(3) Parliament may by law formulate principles for determining when a sale or purchase of or consignment of goods takes place in the course of inter State or commerce 270 Taxes levied and collected by the Union and distributed between the Union and the States.
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and 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 in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable in respect of Union emoluments, 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 such manner and form such tie as may be prescribed.
(3) For the purposes of clause ( 2 ), in each financial year such percentage as may be prescribed of so much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in respect of Union emoluments shall be deemed to represent proceeds attributable to Union territories.
(4) In this article.
(a) taxes on income does not include a corporation tax;
(b) 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;
(c) Union emoluments includes all emoluments and pensions payable out of the Consolidated Fund of India in respect of which income tax is chargeable.
Article 269 In English
269 Article – Taxes levied and collected by the Union but assigned to the states.
(1) The following duties and taxes shall be levied and collected by the Government of India but assigned to the States in the manner provided in clause (2), namely:
(a) duty in respect of the succession of property other than agricultural land;
(b) property charges in respect of property other than agricultural land;
(c) terminal tax on goods or passengers by railway, sea or air;
(d) taxes on railway fares and freight carriages;
(e) taxes other than stamp duty on transactions in stock exchanges and futures markets;
(f) tax on the sale or purchase of newspapers and advertisements published therein;
(g) tax on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce;
(h) tax on consignment of goods (whether consignment to the person making it or to any other person), where such consignment is in the course of inter-State trade or commerce.
(2) The net income of any such duty or tax in any financial year, in so far as those incomes represent income attributable to the Union Territories, shall not form part of the Consolidated Fund of India, but shall be assigned to the States that duty or tax may be levied in that year, and shall be distributed among those States in accordance with such principles of distribution as may be made by Parliament by law.
(3) Parliament may, by law, frame principles to determine when the sale or purchase of goods or consignment of goods takes place inter-state or in the course of commerce 270 levied and collected by the Union and distributed between the Union and the States go.
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Center and the States in the manner provided in clause (2).
(2) such percentage, as may be prescribed, of the net income of any such tax in any financial year in so far as those incomes represent income for a Union territory or Union The taxes payable in respect of emoluments shall not constitute a part of the Consolidated Fund of India, but shall be assigned to the States within which that tax may be levied in that year, and shall be distributed in such manner among those States and such can be determined as a tie.
(3) For the purposes of clause (2), the taxes on income in each financial year may be assessed as such percentage of the net income as does not represent the net income of the taxes payable in respect of the achievements of the Union The Union Territories are deemed to represent the income due.
(4) In this article.
(a) taxes on income not including corporation tax;
(b) prescribed means
(i) until such time as the Finance Commission is constituted by order by the President, and
(ii) after the constitution of the Finance Commission as may be determined by order by the President after considering the recommendations of the Finance Commission;
(c) Union emoluments include all emoluments and pensions payable from the Consolidated Fund of India in respect of which income-tax is chargeable.
Note- All the things mentioned in this have been taken from the Indian Constitution itself. That is, it is the word of the constitution.
What Is Article 269 Of Indian Constitution?
In Article 269 you see “Taxes levied and collected by the union but assigned to the States” that means (1) The following duties and taxes shall be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause ( 2 ), namely:
(a) duties in respect of succession to property other than agricultural land;
(b) estate duty in respect of property other than agricultural land;
(c) terminal taxes on goods or passengers carried by railway, sea or air;
(d) taxes on railway fares and freights; more above.
Article 269 Debate Summary
The draft Article 250 (Article 269, Constitution of India 1950) was discussed on 5 August 1949, 19 August 1949 and 9 September 1949. It was a part of a series of Articles stipulating how revenue was to be distributed between the Union and the States. , This draft article provides that taxes such as terminal tax, tax on railway fares and freight, etc., shall be collected by the central government and subsequently allocated to the state governments.
The draft article clearly provides that the taxes collected under this provision shall not be treated as revenue of the Central Government. One member proposed amending the draft article to provide that terminal tax collected under the draft article be distributed to local authorities in each state, rather than to state governments.
He argued that terminal taxes were an important source of revenue for the local bodies. Prior to the Government of India Act, 1935, terminal taxes were in the state list and the states had the power to levy taxes as per the requirements of the local bodies. However, after 1935 the terminal taxes were transferred to the Union List. Another member opposed the amendment and said that state governments can allocate their revenue to local bodies as per requirement.
He believed that there was no need to provide local bodies within the draft article. Some members also felt that the amendment interfered with provincial autonomy. After significant debate, the assembly rejected the amendment. Minor amendments accepted. The draft article, as amended, was adopted on 19 August 1949.
The draft article was reopened on 9 September 1949 to include two additional taxes. First, taxes other than stamp duty on transactions in stock exchanges and futures markets, and second, taxes on the sale or purchase of newspapers and advertisements in newspapers. This amendment was accepted without debate. Article 269 was further amended in 1956, 2000 and 2016 to provide for only two taxes.
First, tax on sale or purchase of goods and second, tax on consignment of goods. However, the Goods and Services Tax relating to inter-State trade or commerce provided for in Article 269A was kept out of the purview of this Article.
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