Lecture Notes: Article 27 of Indian Constitution

Introduction

• Previous Discussion: Covered right to religion under Article 26.
• Current Focus: Understanding Article 27 of the Indian Constitution.

Article 27 Overview

• Prohibition on Taxes for Religion: Article 27 prevents the state from imposing taxes to fund any specific religion.
• Key Statement: No person shall be compelled to pay taxes for promoting or maintaining any particular religion.

Elements of Article 27

• Four Crucial Elements:
  • Person
  • Tax
  • Promotion or Maintenance of a Religion
  • Religious Denomination
• Balance: Article 27 maintains a balance between fiscal policies and religious freedom.

Definitions

• Person:
  • Legal definition varies from ordinary meaning.
  • Includes individuals, companies, bodies of individuals, associations.
  • Income Tax Act also includes Hindu undivided families, firms, local authorities.
• Tax:
  • Charge imposed by the government.
  • No definition in General Clauses Act; referred to specific statutes like Income Tax Act.

Judicial Interpretation

• State Activity: Intent over results; not invoked if state activity is religion-based.
• Constituent Assembly Debates:
  • Proposed amendments to Article 27 were rejected.
  • Focus on refining scope and language.
• Supreme Court Case:
  • Commissioner, Hindu Religious Endowment, Madras vs. Sri Shirur Mutt (1954).
  • Declared use of public funds for religious promotion unconstitutional.

Reconciling with Other Articles

• Article 28: Prohibits religious instruction in government-funded institutions.
• Secular State Actions: Actions benefiting religious institutions indirectly are allowed.

Conclusion

• Role of Article 27: Guardian of secular fiscal practices.
• Interpretation: Balances religious freedom and fiscal policies.
• Secularism: Reflects broader ideals of Indian secularism.
• Evolution: Interpretation of Article 27 evolves with governance and religious diversity.

Next Session

• Upcoming Topic: Judicial interpretations on Article 28.