Duties levied by the Union but collected and appropriated by the States
included in editionWhat does this mean?
Specified stamp duties are levied by the Union but collected and assigned according to the territorial arrangements stated here. The provision separates who imposes a duty from who receives it.
Taxes, government funds, financial sharing, property, borrowing, contracts and legal proceedings.
Why is this provision here?
Public finance needs rules identifying lawful revenues, financial responsibility and government-to-government arrangements. This provision sets the particular allocation, safeguard or procedure described above.
This Article number belongs to the original constitutional framework, but its present wording may include later amendments or substitutions. A provision-specific original Assembly debate has not been verified here. The explanation of function above is editorial inference from the text, not an attributed single motive of the framers. The original draft-making archive is a research resource, not proof of a particular historical reason. The later amendment records linked below document changes affecting this Article; their Bill statements explain those proposals, not necessarily every original clause or the complete present legal outcome.
The explanation of purpose is an editorial reading of the provision. A drafting motive is attributed only where a linked historical source supports it.
Limits, exceptions & reading carefully
Educational summary of the linked source text. Exceptions, provisos, implementing laws and applicable judgments must be read before applying it to a real case.
Read the official constitutional text
Source-page notes · may concern neighbouring Articles
1. The words "or Rajpramukh" omitted by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. (w.e.f. 1-11-1956). omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 6, (w.e.f. 16-9-2016). 3. Subs. by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch., for "State Specified in Part C of the First Schedule" (w.e.f. 1-11-1956). 4. Ins. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 2 (date not notifed).
Extracted from the Legislative Department’s May 2026 edition. Page footnotes may refer to neighbouring provisions; check their markers in the PDF. Inclusion in this edition does not by itself establish commencement or judicial effect.