Article 243ZO ('Right of a member to get information') is part of Part IX-B (The Co-operative Societies, inserted by the 97th Constitutional Amendment Act, 2011). It safeguards autonomous, member-driven co-operative societies (housing societies, dairy/agricultural co-operatives, credit societies) by regulating board elections, 5-year terms, annual general meetings, independent financial audits, and every member's right to inspect society accounts and records. Specifically: (1) The Legislature of a State may, by law, provide for access to every member of a co-operative society to the books, information and accounts of the cooperative society kept in regular transaction of its business with such members. (2)...
Article 243ZP ('Returns') is part of Part IX-B (The Co-operative Societies, inserted by the 97th Constitutional Amendment Act, 2011). It safeguards autonomous, member-driven co-operative societies (housing societies, dairy/agricultural co-operatives, credit societies) by regulating board elections, 5-year terms, annual general meetings, independent financial audits, and every member's right to inspect society accounts and records. Specifically: (1) Every co-operative society shall file returns, within six months of the close of every financial year, to the authority designated by the State Government including the following matters, namely:— (a) annual report of its...
Article 243ZQ ('Offences and Penalties') is part of Part IX-B (The Co-operative Societies, inserted by the 97th Constitutional Amendment Act, 2011). It safeguards autonomous, member-driven co-operative societies (housing societies, dairy/agricultural co-operatives, credit societies) by regulating board elections, 5-year terms, annual general meetings, independent financial audits, and every member's right to inspect society accounts and records. Specifically: (1) The Legislature of a State may, by law, make provisions for the offences relating to the co-operative societies and penalties for such offences. (2) A law made by the Legislature of a State under clause (1) shall include the...
Article 243ZR ('Application to multi-State co-operative societies') is part of Part IX-B (The Co-operative Societies, inserted by the 97th Constitutional Amendment Act, 2011). It safeguards autonomous, member-driven co-operative societies (housing societies, dairy/agricultural co-operatives, credit societies) by regulating board elections, 5-year terms, annual general meetings, independent financial audits, and every member's right to inspect society accounts and records. Specifically: The provisions of this Part shall apply to the multi-State co-operative societies subject to the modification that any reference to "Legislature of a State", "State Act" or State Government" shall be construed as a reference to...
Article 243ZS ('Application to Union territories') is part of Part IX-B (The Co-operative Societies, inserted by the 97th Constitutional Amendment Act, 2011). It safeguards autonomous, member-driven co-operative societies (housing societies, dairy/agricultural co-operatives, credit societies) by regulating board elections, 5-year terms, annual general meetings, independent financial audits, and every member's right to inspect society accounts and records. Specifically: The provisions of this Part shall apply to the Union territories and shall, in their application to a Union territory, having no Legislative Assembly as if the references to the Legislature of a State were a reference to the administrator...
Article 243ZT ('Continuance of existing laws') is part of Part IX-B (The Co-operative Societies, inserted by the 97th Constitutional Amendment Act, 2011). It safeguards autonomous, member-driven co-operative societies (housing societies, dairy/agricultural co-operatives, credit societies) by regulating board elections, 5-year terms, annual general meetings, independent financial audits, and every member's right to inspect society accounts and records. Specifically: Notwithstanding anything in this Part, any provision of any law relating to co-operative societies in force in a State immediately before the commencement of the Constitution (Ninety-seventh Amendment) Act, 2011, which is inconsistent with...
Article 244 ('Administration of Scheduled Areas and Tribal Areas') in Part X (The Scheduled and Tribal Areas) applies the special protective governance frameworks of the Fifth Schedule (Scheduled Areas in 10 States) and the Sixth Schedule (Autonomous District and Regional Councils in Assam, Meghalaya, Tripura, and Mizoram) to preserve tribal land ownership, forests, and customary justice.
Article 244A ('Formation of an autonomous State comprising certain tribal areas in Assam and creation of local Legislature or Council of Ministers or both therefor') in Part X (The Scheduled and Tribal Areas) applies the special protective governance frameworks of the Fifth Schedule (Scheduled Areas in 10 States) and the Sixth Schedule (Autonomous District and Regional Councils in Assam, Meghalaya, Tripura, and Mizoram) to preserve tribal land ownership, forests, and customary justice.
Article 245 ('Extent of laws made by Parliament and by the Legislatures of States') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Subject to the provisions of this Constitution, Parliament may make laws for the whole or any part of the territory of India, and the Legislature of a State may make laws for the whole or any part of the State. (2) No law made by...
Article 246 ('Subject-matter of laws made by Parliament and by the Legislatures of States') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Notwithstanding anything in clauses (2) and (3), Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the “Union List”). ...
Article 246A ('Special provision with respect to goods and services tax') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State....
Article 247 ('Power of Parliament to provide for the establishment of certain additional courts') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: Notwithstanding anything in this Chapter, Parliament may by law provide for the establishment of any additional courts for the better administration of laws made by Parliament or of any existing laws with respect to a matter enumerated in...
Article 248 ('Residuary powers of legislation') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. (2) Such power shall include the power of making any law imposing a tax not mentioned in either of those...
Article 249 ('Power of Parliament to legislate with respect to a matter in the State List in the national interest') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Notwithstanding anything in the foregoing provisions of this Chapter, if the Council of States has declared by resolution supported by not less than twothirds of the members present and voting that it is necessary or expedient in the...
Article 250 ('Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Notwithstanding anything in this Chapter, Parliament shall, while a Proclamation of Emergency is in operation, have power to make laws for the whole or any part of the territory of India with respect to any of the matters enumerated in...
Article 251 ('Inconsistency between laws made by Parliament under articles 249 and 250 and laws made by the Legislatures of States') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: Nothing in articles 249 and 250 shall restrict the power of the Legislature of a State to make any law which under this Constitution it has power to make, but if any provision of a law made by the Legislature of a State is repugnant to any...
Article 252 ('Power of Parliament to legislate for two or more States by consent and adoption of such legislation by') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) If it appears to the Legislatures of two or more States to be desirable that any of the matters with respect to which Parliament has no power to make laws for the States except as provided in articles 249 and 250 should be regulated in...
Article 253 ('Legislation for giving effect to international agreements') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: Notwithstanding anything in the foregoing provisions of this Chapter, Parliament has power to make any law for the whole or any part of the territory of India for implementing any treaty, agreement or convention with any other country or...
Article 254 ('Inconsistency between laws made by Parliament and laws made by the Legislatures of States') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) If any provision of a law made by the Legislature of a State is repugnant to any provision of a law made by Parliament which Parliament is competent to enact, or to any provision of an existing law with respect to one of the matters...
Article 255 ('Requirements as to recommendations and previous sanctions to be regarded as matters of procedure only') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: No Act of Parliament or of the Legislature of a State and no provision in any such Act, shall be invalid by reason only that some recommendation or previous sanction required by this Constitution was not given, if assent to that Act was...
Article 256 ('Obligation of States and the Union') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: The executive power of every State shall be so exercised as to ensure compliance with the laws made by Parliament and any existing laws which apply in that State, and the executive power of the Union shall extend to the giving of such...
Article 257 ('Control of the Union over States in certain cases') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) The executive power of every State shall be so exercised as not to impede or prejudice the exercise of the executive power of the Union, and the executive power of the Union shall extend to the giving of such directions to a State as...
Article 258 ('Power of the Union to confer powers, etc, on States in certain cases') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Notwithstanding anything in this Constitution, the President may, with the consent of the Government of a State, entrust either conditionally or unconditionally to that Government or to its officers functions in relation to any matter...
Article 258A ('Power of the States to entrust functions to the Union') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: Notwithstanding anything in this Constitution, the Governor of a State may, with the consent of the Government of India, entrust either conditionally or unconditionally to that Government or to its officers functions in relation to any...
Article 260 ('Jurisdiction of the Union in relation to territories outside India') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: The Government of India may by agreement with the Government of any territory not being part of the territory of India undertake any executive, legislative or judicial functions vested in the Government of such territory, but every such...
Article 261 ('Public acts, records and judicial proceedings') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Full faith and credit shall be given throughout the territory of India to public acts, records and judicial proceedings of the Union and of every State. (2) The manner in which and the conditions under which the acts, records and...
Article 262 ('Adjudication of disputes relating to waters of interState rivers or river valleys') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: (1) Parliament may by law provide for the adjudication of any dispute or complaint with respect to the use, distribution or control of the waters of, or in, any inter-State river or river valley. (2) Notwithstanding anything in this...
Article 263 ('Provisions with respect to an inter-State Council') in Part XI (Relations between the Union and the States) structures Indian federalism. It governs territorial and subject-matter jurisdiction under the Union, State, and Concurrent Lists of the Seventh Schedule, GST concurrent powers (Art 246A), residuary powers (Art 248), inconsistency/repugnancy rules (Art 254), inter-state river water disputes (Art 262), or the Inter-State Council (Art 263). Specifically: If at any time it appears to the President that the public interests would be served by the establishment of a Council charged with the duty of — (a) inquiring into and advising upon disputes which may have arisen between States; (b)...
Article 264 ('Interpretation') 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: In this Part, “Finance Commission” means a Finance Commission constituted under article 280.
Article 265 embodies the historic democratic principle 'No Taxation Without Representation' in just 12 words: 'No tax shall be levied or collected except by authority of law.' Here, 'law' means a statute enacted by Parliament or a State Legislature—NOT an executive circular, departmental notification, municipal whim, or police order.
If a government department, municipality, panchayat, or tax officer demands money, cess, toll, or surcharge that is not backed by an enacted statute, or collects tax beyond the statutory limit, Both the levy and the collection are unconstitutional under Article 265, and the citizen has a constitutional right to a refund (Mafatlal Industries v. Union of India, 1997).
