Surcharge on certain duties and taxes for purposes of the Union
Quick Summary (TL;DR)
Article 271 (Surcharge on certain duties and taxes for purposes of the Union): Regulates taxation authority, public funds, revenue sharing, contracts, and property rights under Part XII.
In Simple Citizen Words
Article 271 ('Surcharge on certain duties and taxes for purposes of the Union') in Part XII (Finance, Property, Contracts and Suits) regulates public money and property. It covers constitutional rules on valid taxation (Art 265), Consolidated and Contingency Funds (Arts 266–267), GST & tax devolution between Union and States (Arts 268–281), government borrowing and contracts (Arts 292–299), liability of the State to be sued by citizens (Art 300), and the constitutional Right to Property (Art 300A). Specifically: Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form...
Key Constitutional Provisions
Constitutional Mandate (Art. 271): Directly codifies the legal rule for 'Surcharge on certain duties and taxes for purposes of the Union' under Part XII
Sets a direct, self-contained constitutional command binding on public authorities across India
Requires transparent Parliamentary law-making and democratic accountability rather than arbitrary executive action
Exceptions & Reasonable Restrictions
Under Article 265, no tax or fee can be levied or collected by executive order without an enacted law, and no money can be withdrawn from the Consolidated Fund without Parliamentary/Legislative appropriation.
Why This Matters in Daily Life
Protects citizens against arbitrary tax demands and illegal property seizure while enforcing strict fiscal discipline on governments.
Want deeper legal & historical context? Explore the official Bare Act or Supreme Court Precedents & CAD Debates: