Article 274 of Constitution of India – Prior recommendation of President required to Bills affecting taxation in which States are interested.
Article 274 of Constitution of India deals with Prior recommendation of President required to Bills affecting taxation in which States are interested.
Original Text of Article 274 of Constitution of India
(1) No Bill or amendment which imposes or varies any tax or duty in which States are interested, or which varies the meaning of the expression “agricultural income” as defined for the purposes of the enactments relating to Indian income-tax, or which affects the principles on which under any of the foregoing provisions of this Chapter moneys are or may be distributable to States, or which imposes any such surcharge for the purposes of the Union as is mentioned in the foregoing provisions of this Chapter, shall be introduced or moved in either House of Parliament except on the recommendation of the President.
(2) In this article, the expression “tax or duty in which States are interested means—
(a) a tax or duty the whole or part of the net proceeds whereof are assigned to any State; or
(b) a tax or duty by reference to the net proceeds whereof sums are for the time being payable out of the Consolidated Fund of India to any State.
Questions related to Article 274 of Constitution of India
According to Indian Kanoon, Article 274 of the Indian Constitution states that certain Bills related to taxes, duties, or financial matters affecting States need prior recommendation of the President before introduction in Parliament.
Article 274 is important in the Articles of Indian Constitution because it protects the financial interests of States by ensuring that no tax-related law affecting them is introduced in Parliament without Presidential approval, maintaining federal balance under the Constitution of India.
As per Article 274 of the Indian Constitution, Bills that impose or vary taxes mentioned in Article 268, Article 269, or affect the distribution of revenues between Centre and States require prior recommendation from the President.
Article 274 of the Constitution of India safeguards State interests by mandating Presidential approval before introducing financial Bills in Parliament that affect State revenues, ensuring a check on Central legislative powers, as per Indian Kanoon.
You can read the detailed text and legal interpretation of Article 274 on Indian Kanoon. For UPSC aspirants, the 99notes.in website offers simplified explanations of such Articles of Indian Constitution for easy understanding.
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