Article 275 (Grants from the Union to certain States): Regulates taxation authority, public funds, revenue sharing, contracts, and property rights under Part XII.
In Simple Citizen Words
Article 275 ('Grants from the Union to certain States') 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: (1) Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of such States as Parliament may determine to be in need of assistance, and different sums may...
Key Constitutional Provisions
Constitutional Mandate (Art. 275): Directly codifies the legal rule for 'Grants from the Union to certain States' under Part XII
Structured across 4 clause(s) and 4 sub-clause(s) with explicit constitutional provisos/safeguards
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Article 265, no tax or fee can be levied or collected by executive order without an enacted law, and no money can be withdrawn from the Consolidated Fund without Parliamentary/Legislative appropriation.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:
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N. Gopalaswami Ayyangar & Dr. B. R. Ambedkar
Financial Provisions Draftsmen • August 4–10, 1949
🏛️ Constituent Assembly Debates (1946–1949)
Core Constitutional Debate & Dilemma
Framing context for Article 275: Enforcing "no taxation without authority of law" (Art 265), equitable tax devolution via an independent Finance Commission (Art 280), and protecting citizens' property (Art 300A).
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"No tax shall be levied or collected except by authority of law, and States must have assured constitutional revenue streams adjudicated by an independent Finance Commission free from political bias."
Assembly Resolution & Final Synthesis
Constitutional resolution in Article 275: Enacted Part XII (Articles 264–300A) regulating taxation, Consolidated Funds, the Finance Commission, government contracts/suits, and the constitutional Right to Property.
🏛️ Constitutional Significance:
During the Constituent Assembly deliberations, Article 275 was codified as an integral pillar of India's constitutional governance.
Official Constitutional Text (Gazette Bare Act)
Authoritative statutory text as enacted and amended by Parliament • Clause-by-Clause Statutory Breakdown
India Code • Govt. of India Archive
Clause (1)
Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of such States as Parliament may determine to be in need of assistance, and different sums may be fixed for different States:
Provided that there shall be paid out of the Consolidated Fund of India as grants-in-aid of the revenues of a State such capital and recurring sums as may be necessary to enable that State to meet the costs of such schemes of development as may be undertaken by the State with the approval of the Government of India for the purpose of promoting the welfare of the Scheduled Tribes in that State or raising the level of administration of the Scheduled Areas therein to that of the administration of the rest of the areas of that State:
Provided further that there shall be paid out of the Consolidated Fund of India as grants-in-aid of the revenues of the State of Assam sums, capital and recurring, equivalent to —
Sub-clause (a)
the average excess of expenditure over the revenues during the two years immediately preceding the commencement of this Constitution in respect of the administration of the tribal areas specified in Part I of the table appended to paragraph 20 of the Sixth Schedule; and
Sub-clause (b)
the costs of such schemes of development as may be undertaken by that State with the approval of the Government of India for the purpose of raising the level of administration of the said areas to that of the administration of the rest of the areas of that State.
Clause (1A)
On and from the formation of the autonomous State under article 244A, —
Sub-clause (i)
any sums payable under clause (a) of the second proviso to clause (1) shall, if the autonomous State comprises all the tribal areas referred to therein, be paid to the autonomous State, and, if the autonomous State comprises only some of those tribal areas, be apportioned between the State of Assam and the autonomous State as the President may, by order, specify;
Sub-clause (ii)
there shall be paid out of the Consolidated Fund of India as grants-in-aid of the revenues of the autonomous State sums, capital and recurring, equivalent to the costs of such schemes of development as may be undertaken by the autonomous State with the approval of the Government of India for the purpose of raising the level of administration of that State to that of the administration of the rest of the State of Assam.
Clause (2)
Until provision is made by Parliament under clause (1), the powers conferred on Parliament under that clause shall be exercisable by the President by order and any order made by the President under this clause shall have effect subject to any provision so made by Parliament:
Provided that after a Finance Commission has been constituted no order shall be made under this clause by the President except after considering the recommendations of the Finance Commission.
Public Domain & Statutory Authenticity Notice
Under Section 52(1)(q) of the Indian Copyright Act, 1957, the Constitution of India, Bare Acts of Parliament, Gazette Notifications, and Judicial Judgments of the Supreme Court and High Courts are in the Public Domain. Text is reproduced from the official Legislative Department, Ministry of Law & Justice, Government of India (India Code) archives.
Then vs Now: Constitutional Evolution & Visual Diff
Grants from the Union to certain States
🟢 Original 1950 Text Intact (Zero Textual Repeal)
Baseline: Jan 26, 1950 → Today
ORIGINAL BASELINE (1950)
Enacted on 26 January 1950 by the Constituent Assembly of India. The foundational constitutional text of Article 275 (Grants from the Union to certain States) has remained intact since Day 1 without parliamentary deletion or repeal.
CURRENT ENFORCEABLE STATUS (TODAY)
100% Original 1950 Text Enforceable Today: Article 275 (Grants from the Union to certain States): Regulates taxation authority, public funds, revenue sharing, contracts, and property rights under Part XII.
Key Amendment Milestones & Textual Modifications
Original Enactment by the Constituent Assembly
Year 1950
Why it happened: Crafted by the Founding Fathers & Mothers with enduring constitutional clarity; its core text has stood untouched for over 75 years.
Status: 🟢 Unchanged Since 26 January 1950 — Original Constitutional Mandate Preserved Intact
