greetings students welcome back in our previous discussions we dealt with the right to religion in a generic sense and specifically explored the rights as envisaged under article 26 with the assistance of judicial interpretations in this session our Focus shifts to comprehending the nuances of article 27 as articulated in Indian Constitution Article 27 prohibits the state from imp costing taxes to raise funds for promotion or maintenance of any specific religion it states no person shall be compelled to pay any taxes with the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination broadly speaking article 27 of Indian constitution maintains a delicate balance between fiscal policies and religious freedom this article delts into the intricacies of article 27 shedding light on its elements and interpretations specifically concerning taxes persons and religious denominations it encompasses four crucial elements person tax promotion or maintenance of a religion or a religious denomination while tax is generally a compulsory obligation article 27 provides an exemption for a person if the tax funds are intended for the promotion or maintenance of any religion the legal definition of person is Paramount and its interpretation varies from ordinary meaning as per General closes act person includes an individual a company a body of individuals and an association the income tax act further defines this definition adding categories like a Hindu undivided family a firm and a local Authority the term tax carries immense significance denoting a charge imposed by the government on certain persons for the payment of Public Services unlike person the general closes act does not provide the definition of tax hence specific statutes such as the income tax act must be referred to for clarification the income tax act defines tax as income tax chargeable under its provision article 27 is not invoked if a state activity has a basis in a particular religion instead the court assess the state's intention behind the undertaken activity emphasizing intent over results every article has its Genesis from constitutional debates hence examining at the constituent assembly debates proposed amendments to article 27 aimed to refine its scope Mr Sayad Abdul Ro suggested the insertion of fly or partly intending to prevent specific appropriation of taxes for religious purposes however this proposal faced opposition with SRI ma a AAR deeming it unnecessary another proposed amendment by Mr nasin Ahmed focused on substituting the proceeds of which with on any income of which introducing a unique interpretation however these amendments were rejected reinforcing article 27 existing language as for the current interpretation article 27 is violated when there is a tax and its proceeds are directed towards promoting or maintaining a particular religion or religious denomination compelling a person to pay such a tax with the state's dominant purpose being the intentional promotion or maintenance of any religion triggers a violation the Supreme Court in the commissioner Hindu religious endowment Madras versus SRI lindra Tita Swami of Sri shirur mat 1954 a supreme court 282 declared the use of public funds for religious promotion against the Constitution prohibiting biased taxation laws while emphasizing particular religion it is essential to reconcile article 27 with other Provisions Article 28 prohibits religious instruction in a holy government funded educational institution challenging the notion that government Aid benefiting every religion is constitutionally allowed furthermore a broad interpretation could infringe on article 25 violating the rights of atheist and agnostics however interpreting specifically appropriated in article 27 doesn't affect secular State actions that indirectly benefit religious institutions aligning with the ideals of Indian secularism in conclusion we can comprehend that article 27 stands as a guardian of secular fiscal practices aiming to prevent the misuse of public funds for the promotion or maintenance of any religion it's nuanced interpretation navigates the delicate balance between religious freedom and and fiscal policies the secularism embedded in article 27 reflects the broader ideals of Indian secularism promoting Synergy between the state activities and religion as India evolves so does the interpretation and application of article 27 ensuring the endurance of its principles in the Ever Changing landscape of governance and religious diversity in the next video video we will discuss judicial interpretations on Article 28 thank you