Savings
Article 277 — Savings
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.
Plain English Summary
This article deals with taxes and fees that were already being collected by state governments or local bodies before the Constitution came into effect. It allows these existing taxes to continue being applied for local purposes even if they are listed in the Union List, until Parliament specifically changes this rule through a law.
Key Points
- Existing taxes levied by states or local bodies before the Constitution remain valid.
- These taxes can continue to be used for local purposes even if they appear on the Union List.
- This continuation is temporary and depends on a specific law made by Parliament.
- Parliament has the power to change this situation through legislation.
Why It Matters
It ensures continuity in local taxation and administration, preventing immediate disruption to existing local revenue collection systems.
Landmark Judgements
No major landmark judgements.