Constitution of India · Section Article 271
Surcharge on certain duties and taxes for purposes of the Union
Article 271 — Surcharge on certain duties and taxes for purposes of the Union
- Surcharge on certain duties and taxes for purposes of the Union.—Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles 1[except the goods and services tax under article 246A,] by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.
- Taxes which are levied and collected by the Union and may be distributed between the Union and the States.].—Omitted by the Constitution (Eightieth Amendment) Act, 2000, s. 4. (w.e.f. 9-6-2000).
Plain English Summary
This article gives the Parliament the power to add an extra charge (surcharge) on certain taxes and duties for the benefit of the entire Union of India. The money collected from this surcharge goes into the Consolidated Fund of India, which is the main account for the central government's finances.
Key Points
- Parliament can increase certain duties or taxes by imposing a surcharge.
- This power applies to most duties and taxes mentioned in Articles 269 and 270, except for the Goods and Services Tax (GST).
- The total amount collected from this surcharge becomes part of the Consolidated Fund of India.
- The article was omitted by the Constitution (Eightyieth Amendment) Act, 2000.
Why It Matters
It provides the central government with a mechanism to raise additional revenue through surcharges on existing taxes when needed for national purposes.
Landmark Judgements
No major landmark judgements.