Powers to impose taxes by, and Funds of, the Panchayats
Quick Summary (TL;DR)
Article 243H (Powers to impose taxes by, and Funds of, the Panchayats): Constitutional mandate for rural Panchayati Raj and Gram Sabha governance under Part IX (73rd Amendment).
In Simple Citizen Words
Article 243H ('Powers to impose taxes by, and Funds of, the Panchayats') in Part IX (The Panchayats, inserted by the 73rd Amendment Act, 1992) codifies grassroots rural democracy. Specifically, this provision governs: The Legislature of a State may, by law, — (a) authorise a Panchayat to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits; (b) assign to a Panchayat such...
Key Constitutional Provisions
Constitutional Mandate (Art. 243H): Directly codifies the legal rule for 'Powers to impose taxes by, and Funds of, the Panchayats' under Part IX
Structured across 1 clause(s) and 4 sub-clause(s) with clear procedural conditions
Any administrative or legislative action violating Article 243H can be challenged before the High Court (Art. 226) or Supreme Court
Exceptions & Reasonable Restrictions
Panchayats cannot be arbitrarily superseded forever; if dissolved early, fresh elections must be completed within 6 months (Article 243E).
Why This Matters in Daily Life
Empowers village citizens directly over local funds, drinking water, rural roads, primary schools, and social welfare under the Eleventh Schedule.
Want deeper legal & historical context? Explore the official Bare Act or Supreme Court Precedents & CAD Debates: