Part XII · Distribution of Revenues between the Union and the States
Article 277 Savings.
In force
This article saves existing taxes. Taxes lawfully levied at the commencement of the Constitution continue. This holds even though the subject falls under a different list. The levy is treated as valid under the new order. Old taxes kept flowing without a gap.
- Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.
What it means
Plain words summary of the article above. Not legal advice.
This article saves existing taxes. Taxes lawfully levied at the commencement of the Constitution continue. This holds even though the subject falls under a different list. The levy is treated as valid under the new order. Old taxes kept flowing without a gap.