Article 27 of Indian Constitution

Summary

This lecture delves into Article 27 of the Indian Constitution, which prohibits the state from imposing taxes to fund the promotion or maintenance of any particular religion. The session explains the key elements of the article, such as 'person,' 'tax,' and 'promotion or maintenance of religion,' while discussing relevant legal definitions and judicial interpretations. Through analysis of constituent assembly debates and Supreme Court rulings, it emphasizes the role of Article 27 in upholding secular fiscal practices, ensuring the state's neutrality in religious matters, and balancing religious freedom with public policy.

Takeaways

• 📜 Article 27 prohibits the state from imposing taxes to fund the promotion or maintenance of any specific religion.
• 🧑‍⚖️ The legal definition of 'person' under Article 27 includes individuals, companies, bodies of individuals, and associations, as per the General Clauses Act.
• 💰 Article 27 allows an exemption from tax if the proceeds are used to support any religion or religious denomination.
• ⚖️ Article 27's application hinges on the state's intent in imposing a tax rather than the result of the tax itself.
• 🗣️ Proposed amendments to Article 27 in the Constituent Assembly debates were rejected, preserving the article's original language.
• 🏛️ The Supreme Court's ruling in the 1954 case (Hindu Religious Endowment vs. Sri Shirur Mutt) reinforced that public funds cannot be used for religious promotion.
• 📚 Article 28, which prohibits religious instruction in state-funded institutions, complements Article 27 in maintaining secularism.
• ⛪ Article 27 balances religious freedom and fiscal policy, ensuring public funds aren't misused for religious purposes.
• 🛡️ Broad interpretation of Article 27 ensures that secular state actions that indirectly benefit religious institutions are not restricted.
• 🌍 The interpretation and application of Article 27 continue to evolve, reflecting changes in governance and religious diversity in India.

Q & A

What is the primary focus of the video discussion?

The primary focus is on understanding the nuances of Article 27 of the Indian Constitution, which prohibits the imposition of taxes for promoting or maintaining any specific religion.

What does Article 27 of the Indian Constitution prohibit?

Article 27 prohibits the state from imposing taxes to raise funds for the promotion or maintenance of any specific religion or religious denomination.

What are the four key elements discussed in relation to Article 27?

The four key elements are: person, tax, promotion or maintenance of a religion, and religious denomination.

How does Article 27 define the term 'person'?

The term 'person' is defined broadly, including an individual, a company, a body of individuals, and an association, as per the General Clauses Act. It also includes additional categories like a Hindu undivided family, a firm, and a local authority under the Income Tax Act.

Is there a specific definition of 'tax' in the General Clauses Act?

No, the General Clauses Act does not provide a specific definition of 'tax'. However, statutes like the Income Tax Act define 'tax' as income tax chargeable under its provisions.

When is Article 27 violated according to the current interpretation?

Article 27 is violated when a tax is imposed and its proceeds are used to promote or maintain a particular religion or religious denomination, with the state's intention being the deliberate promotion of that religion.

How did the Supreme Court interpret Article 27 in the 'Commissioner Hindu Religious Endowment, Madras vs Sri Shirur Mutt' case?

In this case, the Supreme Court declared that the use of public funds for religious promotion violates the Constitution, reinforcing that biased taxation laws benefiting a particular religion are prohibited.

What is the relationship between Article 27 and Article 28 of the Indian Constitution?

Article 27 focuses on preventing the use of taxes for religious purposes, while Article 28 prohibits religious instruction in government-funded educational institutions, ensuring secularism in both fiscal and educational policies.

How does the phrase 'specifically appropriated' in Article 27 impact state activities?

The phrase 'specifically appropriated' limits the application of Article 27, meaning that secular state actions that indirectly benefit religious institutions do not violate this article, as long as there is no specific allocation of funds for religious promotion.

How does Article 27 reflect the principles of secularism in India?

Article 27 supports secularism by ensuring that public funds are not used for religious purposes, maintaining a balance between state activities and religious freedom. It prevents the state from favoring or promoting any particular religion through fiscal policies.