Article 27 of Indian Constitution
Summary
TLDRThis 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.
Outlines
📜 Introduction to Article 27 and its Role in Indian Constitution
This paragraph welcomes students back and highlights the focus of the discussion, which shifts from Article 26 to Article 27 of the Indian Constitution. Article 27 prohibits the state from imposing taxes to support any specific religion. It emphasizes that no person can be forced to pay taxes used for the promotion or maintenance of any particular religion. The paragraph outlines four key elements—person, tax, promotion/maintenance of religion, and religious denomination—and provides legal definitions for 'person' and 'tax'. It also introduces the idea that the intention behind state activities, rather than their outcome, is critical when assessing potential violations of Article 27.
⚖️ Constituent Assembly Debates and Amendments to Article 27
This paragraph delves into the history and debates surrounding Article 27 during the Constituent Assembly. It discusses proposed amendments that sought to refine its scope, including one from Sayad Abdul Ro to prevent specific appropriation of taxes for religious purposes, which was deemed unnecessary. Another amendment by Nasin Ahmed aimed to replace certain wording to offer a unique interpretation but was also rejected. The final interpretation of Article 27 is that it is violated when tax proceeds are directed towards the promotion or maintenance of a particular religion, with intent being a key factor. A significant case, Commissioner of Hindu Religious Endowment v. Shri Shirur Mutt, 1954, reinforces the use of public funds for religious purposes as unconstitutional.
Mindmap
Keywords
💡Article 27
💡Taxes
💡Religion or Religious Denomination
💡Person
💡Income Tax Act
💡Constituent Assembly Debates
💡Supreme Court Rulings
💡Secularism
💡Promotion or Maintenance
💡Intent
Highlights
Introduction to the session, shifting focus to Article 27 of the Indian Constitution.
Article 27 prohibits the state from imposing taxes for the promotion or maintenance of any specific religion.
Article 27 ensures that no person is compelled to pay taxes used for religious promotion.
Article 27 balances fiscal policies with religious freedom in India.
Key elements of Article 27 include persons, taxes, promotion or maintenance of a religion or denomination.
The legal definition of 'person' is critical and includes individuals, companies, associations, etc.
Tax is defined in statutes like the Income Tax Act but is not explicitly defined in the General Clauses Act.
Article 27 is violated when taxes are used to promote or maintain a particular religion.
Supreme Court decision in the 1954 Shirur Mutt case reinforced the prohibition of using public funds for religious promotion.
Article 27 must be reconciled with other provisions like Article 28, which prohibits religious instruction in government-funded institutions.
Proposed amendments to Article 27 in the Constituent Assembly were rejected, preserving its original language.
A state's intent behind a tax or action is key in determining whether Article 27 has been violated.
A broad interpretation of Article 27 could potentially violate Article 25, affecting the rights of atheists and agnostics.
Article 27 aligns with Indian secularism, preventing misuse of public funds while indirectly benefiting religious institutions in a secular manner.
Concluding, Article 27 aims to protect secular fiscal practices in India's evolving governance and religious diversity.
Transcripts
greetings students welcome back in our
previous discussions we dealt with the
right to religion in a generic sense and
specifically explored the rights as
envisaged under article 26 with the
assistance of judicial interpretations
in this session our Focus shifts to
comprehending the nuances of article 27
as articulated in Indian Constitution
Article 27 prohibits the state from imp
costing taxes to raise funds for
promotion or maintenance of any specific
religion it states no person shall be
compelled to pay any taxes with the
proceeds of which are specifically
appropriated in payment of expenses for
the promotion or maintenance of any
particular religion or religious
denomination broadly speaking article 27
of Indian constitution maintains a
delicate balance between fiscal policies
and religious freedom this article delts
into the intricacies of article 27
shedding light on its elements and
interpretations specifically concerning
taxes persons and religious
denominations it encompasses four
crucial elements person tax promotion or
maintenance of a religion or a religious
denomination while tax is generally a
compulsory obligation article 27
provides an exemption for a person if
the tax funds are intended for the
promotion or maintenance of any religion
the legal definition of person is
Paramount and its interpretation varies
from ordinary meaning as per General
closes act person includes an individual
a company a body of individuals and an
association the income tax act further
defines this definition adding
categories like a Hindu undivided family
a firm and a local Authority the term
tax carries immense significance
denoting a charge imposed by the
government on certain persons for the
payment of Public Services unlike person
the general closes act does not provide
the definition of tax hence specific
statutes such as the income tax act must
be referred to for clarification the
income tax act defines tax as income tax
chargeable under its provision article
27 is not invoked if a state activity
has a basis in a particular religion
instead the court assess the state's
intention behind the undertaken activity
emphasizing intent over results every
article has its Genesis from
constitutional debates hence examining
at the constituent assembly debates
proposed amendments to article 27 aimed
to refine its scope Mr Sayad Abdul Ro
suggested the insertion of fly or partly
intending to prevent specific
appropriation of taxes for religious
purposes however this proposal faced
opposition with SRI ma a AAR deeming it
unnecessary another proposed amendment
by Mr nasin Ahmed focused on
substituting the proceeds of which with
on any income of which introducing a
unique
interpretation however these amendments
were rejected reinforcing article 27
existing language as for the current
interpretation article 27 is violated
when there is a tax and its proceeds are
directed towards promoting or
maintaining a particular religion or
religious
denomination compelling a person to pay
such a tax with the state's dominant
purpose being the intentional promotion
or maintenance of any religion triggers
a violation the Supreme Court in the
commissioner Hindu religious endowment
Madras versus SRI lindra Tita Swami of
Sri shirur mat 1954 a supreme court 282
declared the use of public funds for
religious promotion against the
Constitution prohibiting biased taxation
laws while emphasizing particular
religion it is essential to reconcile
article 27 with other Provisions Article
28 prohibits religious instruction in a
holy government funded educational
institution challenging the notion that
government Aid benefiting every religion
is constitutionally allowed furthermore
a broad interpretation could infringe on
article
25 violating the rights of atheist and
agnostics however interpreting
specifically appropriated in article 27
doesn't affect secular State actions
that indirectly benefit religious
institutions aligning with the ideals of
Indian secularism in conclusion we can
comprehend that article 27 stands as a
guardian of secular fiscal practices
aiming to prevent the misuse of public
funds for the promotion or maintenance
of any religion it's nuanced
interpretation navigates the delicate
balance between religious freedom and
and fiscal policies the secularism
embedded in article 27 reflects the
broader ideals of Indian secularism
promoting Synergy between the state
activities and religion as India evolves
so does the interpretation and
application of article 27 ensuring the
endurance of its principles in the Ever
Changing landscape of governance and
religious diversity in the next video
video we will discuss judicial
interpretations on Article 28 thank you
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