Article 277 of Constitution of India – Savings
Article 277 of Constitution of India deals with Savings
Original Text of Article 277 of Constitution of India
Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.
Questions related to Article 277 of Constitution of India
As per Indian Kanoon, Article 277 of the Indian Constitution allows the continuation of taxes, duties, or fees that were being lawfully levied by States or local authorities before the commencement of the Constitution, unless altered by Parliament.
Article 277 holds importance in the Articles of Indian Constitution because it ensures revenue continuity for States and local authorities by allowing them to retain pre-existing taxes even after the Constitution of India came into force.
No, Article 277 does not override other tax provisions. It allows taxes that existed before the commencement of the Constitution to continue only if they don’t conflict with any provisions of the Constitution or if Parliament has not altered them.
Article 277 of the Constitution of India supports local governance by protecting their existing sources of revenue, ensuring financial stability even as new tax laws under Indian Kanoon come into effect.
You can read the full text of Article 277 on Indian Kanoon for legal insights. For UPSC aspirants, 99notes.in provides simplified summaries of the Articles of Indian Constitution to aid better conceptual understanding.
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