Part IXA · CHAPTER VI.—SUBORDINATE COURTS
Article 243X Power to impose taxes by, and Funds of, the Municipalities.
This article gives Municipalities their money powers. A State may authorise a Municipality to levy, collect, and appropriate taxes, duties, tolls, and fees. A State may also assign to a Municipality taxes collected by the State. And a State may make grants-in-aid to Municipalities from its Consolidated Fund. A State may establish a Fund for each Municipality and its use.
- The Legislature of a State may, by law,— (a) authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits; (b) assign to a Municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits; (c) provide for making such grants-in-aid to the Municipalities from the Consolidated Fund of the State; and (d) provide for constitution of such Funds for crediting all moneys received, respectively, by or on behalf of the Municipalities and also for the withdrawal of such moneys therefrom, as may be specified in the law.
What it means
Plain words summary of the article above. Not legal advice.
This article gives Municipalities their money powers. A State may authorise a Municipality to levy, collect, and appropriate taxes, duties, tolls, and fees. A State may also assign to a Municipality taxes collected by the State. And a State may make grants-in-aid to Municipalities from its Consolidated Fund. A State may establish a Fund for each Municipality and its use.