India - Constitution - Directorate General of Mines Safety

India - Constitution - Directorate General of Mines Safety India - Constitution - Directorate General of Mines Safety

10.07.2015 Views

appropriated by the States(1) Such stamp duties and such duties of excise on medicinaland toilet preparations as are mentioned in the Union List shallbe levied by the Government of India but shall be collected -(a) in the case where such duties are leviable within any Unionterritory, by the Government of India, and(b) in other cases, by the States within which such duties arerespectively leviable.(2) The proceeds in any financial year of any such duty leviablewithin any State shall not form part of the Consolidated Fund ofIndia, but shall be assigned to that State.Article 269 Taxes levied and collected by the Union butassigned to the States(1) The following duties and taxes shall be levied and collectedby the Government of India but shall be assigned to the Statesin the manner provided in clause (2), namely: -(a) duties in respect of succession to property other thanagricultural land;(b) estate duty in respect of property other than agriculturalland;(c) terminal taxes on goods or passengers carried by railway,sea or air;(d) taxes on railway fares and freights;(e) taxes other than stamp duties on transactions instock-exchanges and futures markets;(f) taxes on the sale or purchase of newspapers and onadvertisements published therein;(g) taxes on the sale or purchase of goods other thannewspapers, where such sale or purchase takes place in thecourse of inter-State trade or commerce;(h) taxes on the consignment of goods (whether theconsignment is to the person making it or to any other person),where such consignment takes place in the course ofinter-State trade or commerce.(2) The net proceeds in any financial year of any such duty ortax, except in so far as those proceeds represent proceedsattributable to Union territories, shall not form part of theConsolidated Fund of India, but shall be assigned to the Stateswithin which that duty or tax is leviable in that year, and shall bedistributed among those States in accordance with suchprinciples of distribution as may be formulated by Parliament bylaw.(3) Parliament may by law formulate principles for determiningwhen a sale or purchase of, or consignment of, goods takesplace in the course of inter-State trade or commerce.Article 270 Taxes levied and collected by the Union anddistributed between the Union and the States(1) Taxes on income other than agricultural income shall belevied and collected by the Government of India and distributedbetween the Union and the States in the manner provided inclause (2).(2) Such percentage, as may be prescribed, of the netproceeds in any financial year of any such tax, except in so faras those proceeds represent proceeds attributable to Union

territories or to taxes payable in respect of Union emoluments,shall not form part of the Consolidated Fund of India, but shallbe assigned to the States within which that tax is leviable in thatyear, and shall be distributed among those States in suchmanner and from such time as may be prescribed.(3) For the purposes of clause (2), in each financial year suchpercentage as may be prescribed of so much of the netproceeds of taxes on income as does not represent the netproceeds of taxes payable in respect of Union emolumentsshall be deemed to represent proceeds attributable to Unionterritories.(4) In this article -(a) "taxes on income" does not include a corporation tax:(b) "prescribed" means -(i) until a Finance Commission has been constituted,prescribed by the President by order, and(ii) after a Finance Commission has been constituted,prescribed by the President by order after considering therecommendations of the Finance Commission;(c) "Union emoluments" includes all emoluments and pensionspayable out of the Consolidated Fund of India in respect ofwhich income-tax is chargeable.Article 271 Surcharge on certain duties and taxes for purposesof the UnionNotwithstanding anything in articles 269 and 270, Parliamentmay at any time increase any of the duties or taxes referred toin those articles by a surcharge for purposes of the Union andthe whole proceeds of any such surcharge shall form part of theConsolidated Fund of India.Article 272 Taxes which are levied and collected by the Unionand may be distributed between the Union and the StatesUnion duties of excise other than such duties of excise onmedicinal and toilet preparations as are mentioned in the UnionList shall be levied and collected by the Government of India,but, if Parliament by law so provides, there shall be paid out ofthe Consolidated Fund of India to the States to which the lawimposing the duty extends sums equivalent to the whole or anypart of the net proceeds of that duty, and those sums shall bedistributed among those States in accordance with suchprinciples of distribution as may be formulated by such law.Article 273 Grants in lieu of export duty on jute and juteproducts(1) There shall be charged on the Consolidated Fund of India ineach year as grants-in-aid of the revenues of the States ofAssam, Bihar, Orissa and West Bengal, in lieu of assignment ofany share of the net proceeds in each year of export duty onjute and jute products to those States, such sums as may beprescribed.(2) The sums so prescribed shall continue to be charged on theConsolidated Fund of India so long as any export duty on juteor jute products continues to be levied by the Government ofIndia or until the expiration of ten years from thecommencement of this Constitution, whichever is earlier.

territories or to taxes payable in respect <strong>of</strong> Union emoluments,shall not form part <strong>of</strong> the Consolidated Fund <strong>of</strong> <strong>India</strong>, but shallbe assigned to the States within which that tax is leviable in thatyear, and shall be distributed among those States in suchmanner and from such time as may be prescribed.(3) For the purposes <strong>of</strong> clause (2), in each financial year suchpercentage as may be prescribed <strong>of</strong> so much <strong>of</strong> the netproceeds <strong>of</strong> taxes on income as does not represent the netproceeds <strong>of</strong> taxes payable in respect <strong>of</strong> Union emolumentsshall be deemed to represent proceeds attributable to Unionterritories.(4) In this article -(a) "taxes on income" does not include a corporation tax:(b) "prescribed" means -(i) until a Finance Commission has been constituted,prescribed by the President by order, and(ii) after a Finance Commission has been constituted,prescribed by the President by order after considering therecommendations <strong>of</strong> the Finance Commission;(c) "Union emoluments" includes all emoluments and pensionspayable out <strong>of</strong> the Consolidated Fund <strong>of</strong> <strong>India</strong> in respect <strong>of</strong>which income-tax is chargeable.Article 271 Surcharge on certain duties and taxes for purposes<strong>of</strong> the UnionNotwithstanding anything in articles 269 and 270, Parliamentmay at any time increase any <strong>of</strong> the duties or taxes referred toin those articles by a surcharge for purposes <strong>of</strong> the Union andthe whole proceeds <strong>of</strong> any such surcharge shall form part <strong>of</strong> theConsolidated Fund <strong>of</strong> <strong>India</strong>.Article 272 Taxes which are levied and collected by the Unionand may be distributed between the Union and the StatesUnion duties <strong>of</strong> excise other than such duties <strong>of</strong> excise onmedicinal and toilet preparations as are mentioned in the UnionList shall be levied and collected by the Government <strong>of</strong> <strong>India</strong>,but, if Parliament by law so provides, there shall be paid out <strong>of</strong>the Consolidated Fund <strong>of</strong> <strong>India</strong> to the States to which the lawimposing the duty extends sums equivalent to the whole or anypart <strong>of</strong> the net proceeds <strong>of</strong> that duty, and those sums shall bedistributed among those States in accordance with suchprinciples <strong>of</strong> distribution as may be formulated by such law.Article 273 Grants in lieu <strong>of</strong> export duty on jute and juteproducts(1) There shall be charged on the Consolidated Fund <strong>of</strong> <strong>India</strong> ineach year as grants-in-aid <strong>of</strong> the revenues <strong>of</strong> the States <strong>of</strong>Assam, Bihar, Orissa and West Bengal, in lieu <strong>of</strong> assignment <strong>of</strong>any share <strong>of</strong> the net proceeds in each year <strong>of</strong> export duty onjute and jute products to those States, such sums as may beprescribed.(2) The sums so prescribed shall continue to be charged on theConsolidated Fund <strong>of</strong> <strong>India</strong> so long as any export duty on juteor jute products continues to be levied by the Government <strong>of</strong><strong>India</strong> or until the expiration <strong>of</strong> ten years from thecommencement <strong>of</strong> this <strong>Constitution</strong>, whichever is earlier.

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