Article 27 of Indian Constitution

Centre for Concept Design

10 Jun 202406:36

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

00:00

📜 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.

05:01

⚖️ 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

Article 27 of the Indian Constitution prohibits the state from imposing taxes for the promotion or maintenance of any specific religion. This ensures a separation of religion and state financial policies, upholding the secular character of the nation. In the script, it is highlighted as a safeguard against the misuse of public funds for religious purposes.

💡Taxes

Taxes refer to the compulsory contributions imposed by the government to fund public services. In the context of Article 27, taxes cannot be used to specifically support or promote any religion or religious denomination. The video script emphasizes the importance of keeping taxes neutral with respect to religious activities.

💡Religion or Religious Denomination

A religious denomination refers to a distinct religious group or sect within a broader faith tradition. Article 27 prohibits the state from using tax revenues to support the promotion or maintenance of any particular religion or religious denomination. This concept reinforces India's secular stance by preventing bias toward any religious group.

💡Person

In legal terms, a 'person' can include individuals, companies, associations, and even government bodies, as per the General Clauses Act and Income Tax Act. The definition is important in Article 27 since it protects 'persons' from being compelled to pay taxes for religious promotion. The script discusses how the legal interpretation of 'person' is crucial in determining who benefits from this constitutional protection.

💡Income Tax Act

The Income Tax Act defines what constitutes a 'tax' and elaborates on the legal framework for taxation in India. This law is referenced in the video to clarify what is considered a tax in the context of Article 27, which prohibits religious appropriation of public funds raised through taxes.

💡Constituent Assembly Debates

These were the discussions among the framers of the Indian Constitution that shaped the articles and provisions of the document. The script refers to these debates to explain the historical context of Article 27, including the rejection of amendments that aimed to alter its wording or scope.

💡Supreme Court Rulings

Judicial interpretations by the Supreme Court play a vital role in defining the scope of constitutional articles. The video mentions the landmark case Commissioner, Hindu Religious Endowment, Madras v. Sri Shirur Mutt, in which the court declared that using public funds for religious promotion violates Article 27, thus reinforcing the separation of state finances and religion.

💡Secularism

Secularism is the principle of separating religion from government affairs, ensuring no bias or favoritism towards any religion by the state. Article 27 reflects secularism by ensuring that taxes are not used for religious purposes. The script underscores how this article is a key element of maintaining India's secular identity.

💡Promotion or Maintenance

These terms in Article 27 refer to the use of public funds to support or sustain religious activities, institutions, or groups. The video script explains how the state's intent to promote or maintain a religion through tax revenue would violate Article 27, as public money should not be diverted toward religious ends.

💡Intent

In legal interpretation, the intention behind an action often matters as much as the action itself. The script mentions that when evaluating whether Article 27 has been violated, courts focus on the state's intent behind using tax proceeds for religious purposes, highlighting the importance of motive over mere outcomes.

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.