jbp123/hello · Datasets at Hugging Face

instruction stringlengths 1 84	input stringlengths 1 85	output stringlengths 1 83
context, the Sarkaria Commission on Centre-State Relations (1983–	88) observed: “The rule of federal supremacy is a technique to avoid	absurdity, resolve conflict and ensure harmony between the Union and
state laws. If this principle of union supremacy is excluded, it is not	difficult to imagine its deleterious results. There will be every	possibility of our two-tier political system being stultified by
interference, strife, legal chaos and confusion caused by a host of	conflicting laws, much to the bewilderment of the common citizen.	Integrated legislative policy and uniformity on basic issues of common
Union-state concern will be stymied. The federal principle of unity in	diversity will be very much a casualty. This rule of federal supremacy,	therefore, is indispensable for the successful functioning of the federal
ADMINISTRATIVE RELATIONS	Articles 256 to 263 in Part XI of the Constitution deal with the	administrative relations between the Centre and the states. In
addition, there are various other articles pertaining to the same matter.	Distribution of Executive Powers	The executive power has been divided between the Centre and the
states on the lines of the distribution of legislative powers, except in	few cases. Thus, the executive power of the Centre extends to the	whole of India: (i) to the matters on which the Parliament has
exclusive power of legislation (i.e., the subjects enumerated in the	Union List); and (ii) to the exercise of rights, authority and jurisdiction	conferred on it by any treaty or agreement. Similarly, the executive
power of a state extends to its territory in respect of matters on which	the state legislature has exclusive power of legislation (i.e., the	subjects enumerated in the State List).
In respect of matters on which both the Parliament and the state	legislatures have power of legislation (i.e., the subjects enumerated in	the Concurrent List), the executive power rests with the states except
when a Constitutional provision or a parliamentary law specifically	confers it on the Centre. Therefore, a law on a concurrent subject,	though enacted by the Parliament, is to be executed by the states
except when the Constitution or the Parliament has directed	otherwise.5	Obligation of States and the Centre
The Constitution has placed two restrictions on the executive power of	the states in order to give ample scope to the Centre for exercising its	executive power in an unrestricted manner. Thus, the executive power
of every state is to be exercised in such a way (a) as to ensure	compliance with the laws made by the Parliament and any existing law	which apply in the state; and (b) as not to impede or prejudice the
exercise of executive power of the Centre in the state. While the	former lays down a general obligation upon the state, the latter	imposes a specific obligation on the state not to hamper the executive
Table 14.1 Articles Related to Centre-State Legislative Relations at a	Glance	Article No. Subject Matter
245. Extent of laws made by Parliament and by the	legislatures of states	246. Subject-matter of laws made by Parliament and by
the legislatures of states	246A. Special provision with respect to goods and	services tax
247. Power of Parliament to provide for the	establishment of certain additional courts	248. Residuary powers of legislation
249. Power of Parliament to legislate with respect to a	matter in the state list in the national interest	250. Power of Parliament to legislate with respect to
any matter in the state list if a Proclamation of	Emergency is in operation	251. Inconsistency between laws made by Parliament
under articles 249 and 250 and laws made by the	legislatures of states	252. Power of Parliament to legislate for two or more
states by consent and adoption of such legislation	by any other state	253. Legislation for giving effect to international
agreements	254. Inconsistency between laws made by Parliament	and laws made by the legislatures of states
255. Requirements as to recommendations and	previous sanctions to be regarded as matters of	procedure only
In both the cases, the executive power of the Centre extends to	giving of such directions to the state as are necessary for the purpose.	The sanction behind these directions of the Centre is coercive in
nature. Thus, Article 365 says that where any state has failed to	comply with (or to give effect to) any directions given by the Centre, it	will be lawful for the President to hold that a situation has arisen in
which the government of the state cannot be carried on in accordance	with the provisions of the Constitution. It means that, in such a	situation, the President’s rule can be imposed in the state under
Article 356.	Centre’s Directions to the States	In addition to the above two cases, the Centre is empowered to give
directions to the states with regard to the exercise of their executive	power in the following matters:	(i) the construction and maintenance of means of communication
(declared to be of national or military importance) by the state;	(ii) the measures to be taken for the protection of the railways within	the state;
(iii) the provision of adequate facilities for instruction in the mother-	tongue at the primary stage of education to children belonging to	linguistic minority groups in the state; and
(iv) the drawing up and execution of the specified schemes for the	welfare of the Scheduled Tribes in the state.	The coercive sanction behind the Central directions under Article
365 (mentioned above) is also applicable in these cases.	Mutual Delegation of Functions	The distribution of legislative powers between the Centre and the
states is rigid. Consequently, the Centre cannot delegate its legislative	powers to the states and a single state cannot request the Parliament	to make a law on a state subject. The distribution of executive power
in general follows the distribution of legislative powers. But, such a	rigid division in the executive sphere may lead to occasional conflicts	between the two. Hence, the Constitution provides for inter-
government delegation of executive functions in order to mitigate	rigidity and avoid a situation of deadlock.	Accordingly, the President may, with the consent of the state
government, entrust to that government any of the executive functions	of the Centre. Conversely, the governor of a state may, with the	consent of the Central government, entrust to that government any of
the executive functions of the state.6 This mutual delegation of	administrative functions may be conditional or unconditional.	The Constitution also makes a provision for the entrustment of the
state. But, in this case, the delegation is by the Parliament and not by	the president. Thus, a law made by the Parliament on a subject of the	Union List can confer powers and impose duties on a state, or
authorise the conferring of powers and imposition of duties by the	Centre upon a state (irrespective of the consent of the state	concerned). Notably, the same thing cannot be done by the state
legislature.	From the above, it is clear that the mutual delegation of functions	between the Centre and the state can take place either under an
agreement or by a legislation. While the Centre can use both the	methods, a state can use only the first method.	Cooperation Between the Centre and States
The Constitution contains the following provisions to secure	cooperation and coordination between the Centre and the states:	(i) The Parliament can provide for the adjudication of any dispute or
complaint with respect to the use, distribution and control of	waters of any inter-state river and river valley.	(ii) The President can establish (under Article 263) an Inter-State
Council to investigate and discuss subject of common interest	between the Centre and the states. Such a council was set up in	1990.7
(iii) Full faith and credit is to be given throughout the territory of India	to public acts, records and judicial proceedings of the Centre and	every state.
(iv) The Parliament can appoint an appropriate authority to carry out	the purposes of the constitutional provisions relating to the	interstate freedom of trade, commerce and intercourse. But, no
such authority has been appointed so far.	All-India Services	Like in any other federation, the Centre and the states also have their
separate public services called as the Central Services and the State	Services respectively. In addition, there are all-India services–IAS, IPS	and IFS. The members of these services occupy top positions (or key
posts) under both the Centre and the states and serve them by turns.	But, they are recruited and trained by the Centre.	These services are controlled jointly by the Centre and the states.
immediate control vests with the state governments.	In 1947, Indian Civil Service (ICS) was replaced by IAS and the	Indian Police (IP) was replaced by IPS and were recognised by the
Constitution as All-India Services. In 1966, the Indian Forest Service	(IFS) was created as the third All-India Service. Article 312 of the	Constitution authorises the Parliament to create new All-India Services
on the basis of a Rajya Sabha resolution to that effect.	Each of these three all-India services, irrespective of their division	among different states, form a single service with common rights and
status and uniform scales of pay throughout the country.	Though the all-India services violate the principle of federalism	under the Constitution by restricting the autonomy and patronage of
the states, they are supported on the ground that (i) they help in	maintaining high standard of administration in the Centre as well as in	the states; (ii) they help to ensure uniformity of the administrative
system throughout the country; and (iii) they facilitate liaison,	cooperation, coordination and joint action on the issues of common	interest between the Centre and the states.
While justifying the institution of all-India services in the Constituent	Assembly, Dr. B.R. Ambedkar observed that: “The dual polity which is	inherent in a federal system is followed in all federations by a dual
service. In all federations, there is a Federal Civil Service and a State	Civil Service. The Indian federation, though a dual polity, will have a	dual service, but with one exception. It is recognised that in every
country there are certain posts in its administrative set up which might	be called strategic from the point of view of maintaining the standard	of administration. There can be no doubt that the standard of
administration depends upon the calibre of the civil servants who are	appointed to the strategic posts. The Constitution provides that without	depriving the states of their rights to form their own civil services, there
shall be an all-India service, recruited on an allIndia basis with	common qualifications, with uniform scale of pay and members of	which alone could be appointed to those strategic posts throughout
the Union”.8	Public Service Commissions	In the field of public service commissions, the Centre-state relations
are as follows:	(i) The Chairman and members of a state public service	commission, though appointed by the governor of the state, can
be removed only by the President.	(ii) The Parliament can establish a Joint State Public Service	Commission (JSPSC) for two or more states on the request of the
state legislatures concerned. The chairman and members of the	JSPSC are appointed by the president.	(iii) The Union Public Service Commission (UPSC) can serve the
needs of a state on the request of the state governor and with the	approval of the President.	(iv) The UPSC assists the states (when requested by two or more
states) in framing and operating schemes of joint recruitment for	any services for which candidates possessing special	qualifications are required.
Integrated Judicial System	Though India has a dual polity, there is no dual system of	administration of justice. The Constitution, on the other hand,
established an integrated judicial system with the Supreme Court at	the top and the state high courts below it. This single system of courts	enforces both the Central laws as well as the state laws. This is done
to eliminate diversities in the remedial procedure.	The judges of a state high court are appointed by the president in	consultation with the Chief Justice of India and the governor of the
state. They can also be transferred and removed by the president.	The Parliament can establish a common high court for two or more	states. For example, Maharashtra and Goa or Punjab and Haryana
have a common high court.	Relations During Emergencies	(i) During the operation of a national emergency (under Article 352),
the Centre becomes entitled to give executive directions to a state	on ‘any’ matter. Thus, the state governments are brought under	the complete control of the Centre, though they are not
suspended.	(ii) When the President’s Rule is imposed in a state (under Article	356), the President can assume to himself the functions of the
state government and powers vested in the Governor or any other	executive authority in the state.	(iii) During the operation of a financial emergency (under Article 360),
propriety and can give other necessary directions including the	reduction of salaries of persons serving in the state.	Other Provisions
The Constitution contains the following other provisions which enable	the Centre to exercise control over the state administration:	(i) Article 355 imposes two duties on the Centre: (a) to protect every
state against external aggression and internal disturbance; and	(b) to ensure that the government of every state is carried on in	accordance with the provisions of the Constitution.
(ii) The governor of a state is appointed by the president. He holds	office during the pleasure of the President. In addition to the	Constitutional head of the state, the governor acts as an agent of
the Centre in the state. He submits periodical reports to the	Centre about the administrative affairs of the state.	(iii) The state election commissioner, though appointed by the
governor of the state, can be removed only by the President.	Extra-Constitutional Devices	In addition to the above-mentioned constitutional devices, there are
extra-constitutional devices to promote cooperation and coordination	between the Centre and the states. These include a number of	advisory bodies and conferences held at the Central level.
The non-constitutional advisory bodies include the NITI Ayog	(which succeeded the planning commission),9 the National Integration	Council,10 the Central Council of Health and Family Welfare, the
Central Council of Local Government, the Zonal Councils,11 the North-	Eastern Council, the Central Council of Indian Medicine, the Central	Council of Homoeopathy, the Transport Development Council, the
University Grants Commission and so on.	The important conferences held either annually or otherwise to	facilitate Centrestate consultation on a wide range of matters are as
follows: (i) The governors’ conference (presided over by the	President). (ii) The chief ministers’ conference (presided over by the	prime minister). (iii) The chief secretaries’ conference (presided over
by the cabinet secretary). (iv) The conference of inspector-general of	police. (v) The chief justices’ conference (presided over by the chief	justice of India). (vi) The conference of vice-chancellors. (vii) The
FINANCIAL RELATIONS	Articles 268 to 293 in Part XII of the Constitution deal with Centre-	state financial relations. Besides these, there are other provisions
dealing with the same subject. These together can be studied under	the following heads:	Allocation of Taxing Powers
The Constitution divides the taxing powers between the Centre and	the states in the following way:	• The Parliament has exclusive power to levy taxes on subjects
enumerated in the Union List (which are 13 in number12 ).	• The state legislature has exclusive power to levy taxes on	subjects enumerated in the State List (which are 18 in number13
).	• There are no tax entries in the Concurrent List. In other words,	the concurrent jurisdiction is not available with respect to tax
legislation. But, the 101st Amendment Act of 2016 has made an	exception by making a special provision with respect to goods	and services tax. This Amendment has conferred concurrent
power upon Parliament and State Legislatures to make laws	governing goods and services tax14 .	• The residuary power of taxation (that is, the power to impose
taxes not enumerated in any of the three lists) is vested in the	Parliament. Under this provision, the Parliament has imposed gift	tax, wealth tax and expenditure tax.
Table 14.2 Articles Related to Centre-State Administrative Relations	at a Glance	Article No. Subject Matter
256. Obligation of states and the Union	257. Control of the Union over states in certain cases	257A. Assistance to states by deployment of armed
forces or other forces of the Union (Repealed)	258. Power of the Union to confer powers, etc., on	states in certain cases
258A. Power of the states to entrust functions to the	Union	259. Armed Forces in states in Part B of the First

context, the Sarkaria Commission on Centre-State Relations (1983–

88) observed: “The rule of federal supremacy is a technique to avoid

absurdity, resolve conflict and ensure harmony between the Union and

state laws. If this principle of union supremacy is excluded, it is not

difficult to imagine its deleterious results. There will be every

possibility of our two-tier political system being stultified by

interference, strife, legal chaos and confusion caused by a host of

conflicting laws, much to the bewilderment of the common citizen.

Integrated legislative policy and uniformity on basic issues of common

Union-state concern will be stymied. The federal principle of unity in

diversity will be very much a casualty. This rule of federal supremacy,

therefore, is indispensable for the successful functioning of the federal

ADMINISTRATIVE RELATIONS

Articles 256 to 263 in Part XI of the Constitution deal with the

administrative relations between the Centre and the states. In

addition, there are various other articles pertaining to the same matter.

Distribution of Executive Powers

The executive power has been divided between the Centre and the

states on the lines of the distribution of legislative powers, except in

few cases. Thus, the executive power of the Centre extends to the

whole of India: (i) to the matters on which the Parliament has

exclusive power of legislation (i.e., the subjects enumerated in the

Union List); and (ii) to the exercise of rights, authority and jurisdiction

conferred on it by any treaty or agreement. Similarly, the executive

power of a state extends to its territory in respect of matters on which

the state legislature has exclusive power of legislation (i.e., the

subjects enumerated in the State List).

In respect of matters on which both the Parliament and the state

legislatures have power of legislation (i.e., the subjects enumerated in

the Concurrent List), the executive power rests with the states except

when a Constitutional provision or a parliamentary law specifically

confers it on the Centre. Therefore, a law on a concurrent subject,

though enacted by the Parliament, is to be executed by the states

except when the Constitution or the Parliament has directed

otherwise.5

Obligation of States and the Centre

The Constitution has placed two restrictions on the executive power of

the states in order to give ample scope to the Centre for exercising its

executive power in an unrestricted manner. Thus, the executive power

of every state is to be exercised in such a way (a) as to ensure

compliance with the laws made by the Parliament and any existing law

which apply in the state; and (b) as not to impede or prejudice the

exercise of executive power of the Centre in the state. While the

former lays down a general obligation upon the state, the latter

imposes a specific obligation on the state not to hamper the executive

Table 14.1 Articles Related to Centre-State Legislative Relations at a

Glance

Article No. Subject Matter

245. Extent of laws made by Parliament and by the

legislatures of states

246. Subject-matter of laws made by Parliament and by

the legislatures of states

246A. Special provision with respect to goods and

services tax

247. Power of Parliament to provide for the

establishment of certain additional courts

248. Residuary powers of legislation

249. Power of Parliament to legislate with respect to a

matter in the state list in the national interest

250. Power of Parliament to legislate with respect to

any matter in the state list if a Proclamation of

Emergency is in operation

251. Inconsistency between laws made by Parliament

under articles 249 and 250 and laws made by the

legislatures of states

252. Power of Parliament to legislate for two or more

states by consent and adoption of such legislation

by any other state

253. Legislation for giving effect to international

agreements

254. Inconsistency between laws made by Parliament

and laws made by the legislatures of states

255. Requirements as to recommendations and

previous sanctions to be regarded as matters of

procedure only

In both the cases, the executive power of the Centre extends to

giving of such directions to the state as are necessary for the purpose.

The sanction behind these directions of the Centre is coercive in

nature. Thus, Article 365 says that where any state has failed to

comply with (or to give effect to) any directions given by the Centre, it

will be lawful for the President to hold that a situation has arisen in

which the government of the state cannot be carried on in accordance

with the provisions of the Constitution. It means that, in such a

situation, the President’s rule can be imposed in the state under

Article 356.

Centre’s Directions to the States

In addition to the above two cases, the Centre is empowered to give

directions to the states with regard to the exercise of their executive

power in the following matters:

(i) the construction and maintenance of means of communication

(declared to be of national or military importance) by the state;

(ii) the measures to be taken for the protection of the railways within

the state;

(iii) the provision of adequate facilities for instruction in the mother-

tongue at the primary stage of education to children belonging to

linguistic minority groups in the state; and

(iv) the drawing up and execution of the specified schemes for the

welfare of the Scheduled Tribes in the state.

The coercive sanction behind the Central directions under Article

365 (mentioned above) is also applicable in these cases.

Mutual Delegation of Functions

The distribution of legislative powers between the Centre and the

states is rigid. Consequently, the Centre cannot delegate its legislative

powers to the states and a single state cannot request the Parliament

to make a law on a state subject. The distribution of executive power

in general follows the distribution of legislative powers. But, such a

rigid division in the executive sphere may lead to occasional conflicts

between the two. Hence, the Constitution provides for inter-

government delegation of executive functions in order to mitigate

rigidity and avoid a situation of deadlock.

Accordingly, the President may, with the consent of the state

government, entrust to that government any of the executive functions

of the Centre. Conversely, the governor of a state may, with the

consent of the Central government, entrust to that government any of

the executive functions of the state.6 This mutual delegation of

administrative functions may be conditional or unconditional.

The Constitution also makes a provision for the entrustment of the

state. But, in this case, the delegation is by the Parliament and not by

the president. Thus, a law made by the Parliament on a subject of the

Union List can confer powers and impose duties on a state, or

authorise the conferring of powers and imposition of duties by the

Centre upon a state (irrespective of the consent of the state

concerned). Notably, the same thing cannot be done by the state

legislature.

From the above, it is clear that the mutual delegation of functions

between the Centre and the state can take place either under an

agreement or by a legislation. While the Centre can use both the

methods, a state can use only the first method.

Cooperation Between the Centre and States

The Constitution contains the following provisions to secure

cooperation and coordination between the Centre and the states:

(i) The Parliament can provide for the adjudication of any dispute or

complaint with respect to the use, distribution and control of

waters of any inter-state river and river valley.

(ii) The President can establish (under Article 263) an Inter-State

Council to investigate and discuss subject of common interest

between the Centre and the states. Such a council was set up in

1990.7

(iii) Full faith and credit is to be given throughout the territory of India

to public acts, records and judicial proceedings of the Centre and

every state.

(iv) The Parliament can appoint an appropriate authority to carry out

the purposes of the constitutional provisions relating to the

interstate freedom of trade, commerce and intercourse. But, no

such authority has been appointed so far.

All-India Services

Like in any other federation, the Centre and the states also have their

separate public services called as the Central Services and the State

Services respectively. In addition, there are all-India services–IAS, IPS

and IFS. The members of these services occupy top positions (or key

posts) under both the Centre and the states and serve them by turns.

But, they are recruited and trained by the Centre.

These services are controlled jointly by the Centre and the states.

immediate control vests with the state governments.

In 1947, Indian Civil Service (ICS) was replaced by IAS and the

Indian Police (IP) was replaced by IPS and were recognised by the

Constitution as All-India Services. In 1966, the Indian Forest Service

(IFS) was created as the third All-India Service. Article 312 of the

Constitution authorises the Parliament to create new All-India Services

on the basis of a Rajya Sabha resolution to that effect.

Each of these three all-India services, irrespective of their division

among different states, form a single service with common rights and

status and uniform scales of pay throughout the country.

Though the all-India services violate the principle of federalism

under the Constitution by restricting the autonomy and patronage of

the states, they are supported on the ground that (i) they help in

maintaining high standard of administration in the Centre as well as in

the states; (ii) they help to ensure uniformity of the administrative

system throughout the country; and (iii) they facilitate liaison,

cooperation, coordination and joint action on the issues of common

interest between the Centre and the states.

While justifying the institution of all-India services in the Constituent

Assembly, Dr. B.R. Ambedkar observed that: “The dual polity which is

inherent in a federal system is followed in all federations by a dual

service. In all federations, there is a Federal Civil Service and a State

Civil Service. The Indian federation, though a dual polity, will have a

dual service, but with one exception. It is recognised that in every

country there are certain posts in its administrative set up which might

be called strategic from the point of view of maintaining the standard

of administration. There can be no doubt that the standard of

administration depends upon the calibre of the civil servants who are

appointed to the strategic posts. The Constitution provides that without

depriving the states of their rights to form their own civil services, there

shall be an all-India service, recruited on an allIndia basis with

common qualifications, with uniform scale of pay and members of

which alone could be appointed to those strategic posts throughout

the Union”.8

Public Service Commissions

In the field of public service commissions, the Centre-state relations

are as follows:

(i) The Chairman and members of a state public service

commission, though appointed by the governor of the state, can

be removed only by the President.

(ii) The Parliament can establish a Joint State Public Service

Commission (JSPSC) for two or more states on the request of the

state legislatures concerned. The chairman and members of the

JSPSC are appointed by the president.

(iii) The Union Public Service Commission (UPSC) can serve the

needs of a state on the request of the state governor and with the

approval of the President.

(iv) The UPSC assists the states (when requested by two or more

states) in framing and operating schemes of joint recruitment for

any services for which candidates possessing special

qualifications are required.

Integrated Judicial System

Though India has a dual polity, there is no dual system of

administration of justice. The Constitution, on the other hand,

established an integrated judicial system with the Supreme Court at

the top and the state high courts below it. This single system of courts

enforces both the Central laws as well as the state laws. This is done

to eliminate diversities in the remedial procedure.

The judges of a state high court are appointed by the president in

consultation with the Chief Justice of India and the governor of the

state. They can also be transferred and removed by the president.

The Parliament can establish a common high court for two or more

states. For example, Maharashtra and Goa or Punjab and Haryana

have a common high court.

Relations During Emergencies

(i) During the operation of a national emergency (under Article 352),

the Centre becomes entitled to give executive directions to a state

on ‘any’ matter. Thus, the state governments are brought under

the complete control of the Centre, though they are not

suspended.

(ii) When the President’s Rule is imposed in a state (under Article

356), the President can assume to himself the functions of the

state government and powers vested in the Governor or any other

executive authority in the state.

(iii) During the operation of a financial emergency (under Article 360),

propriety and can give other necessary directions including the

reduction of salaries of persons serving in the state.

Other Provisions

The Constitution contains the following other provisions which enable

the Centre to exercise control over the state administration:

(i) Article 355 imposes two duties on the Centre: (a) to protect every

state against external aggression and internal disturbance; and

(b) to ensure that the government of every state is carried on in

accordance with the provisions of the Constitution.

(ii) The governor of a state is appointed by the president. He holds

office during the pleasure of the President. In addition to the

Constitutional head of the state, the governor acts as an agent of

the Centre in the state. He submits periodical reports to the

Centre about the administrative affairs of the state.

(iii) The state election commissioner, though appointed by the

governor of the state, can be removed only by the President.

Extra-Constitutional Devices

In addition to the above-mentioned constitutional devices, there are

extra-constitutional devices to promote cooperation and coordination

between the Centre and the states. These include a number of

advisory bodies and conferences held at the Central level.

The non-constitutional advisory bodies include the NITI Ayog

(which succeeded the planning commission),9 the National Integration

Council,10 the Central Council of Health and Family Welfare, the

Central Council of Local Government, the Zonal Councils,11 the North-

Eastern Council, the Central Council of Indian Medicine, the Central

Council of Homoeopathy, the Transport Development Council, the

University Grants Commission and so on.

The important conferences held either annually or otherwise to

facilitate Centrestate consultation on a wide range of matters are as

follows: (i) The governors’ conference (presided over by the

President). (ii) The chief ministers’ conference (presided over by the

prime minister). (iii) The chief secretaries’ conference (presided over

by the cabinet secretary). (iv) The conference of inspector-general of

police. (v) The chief justices’ conference (presided over by the chief

justice of India). (vi) The conference of vice-chancellors. (vii) The

FINANCIAL RELATIONS

Articles 268 to 293 in Part XII of the Constitution deal with Centre-

state financial relations. Besides these, there are other provisions

dealing with the same subject. These together can be studied under

the following heads:

Allocation of Taxing Powers

The Constitution divides the taxing powers between the Centre and

the states in the following way:

• The Parliament has exclusive power to levy taxes on subjects

enumerated in the Union List (which are 13 in number12 ).

• The state legislature has exclusive power to levy taxes on

subjects enumerated in the State List (which are 18 in number13

).

• There are no tax entries in the Concurrent List. In other words,

the concurrent jurisdiction is not available with respect to tax

legislation. But, the 101st Amendment Act of 2016 has made an

exception by making a special provision with respect to goods

and services tax. This Amendment has conferred concurrent

power upon Parliament and State Legislatures to make laws

governing goods and services tax14 .

• The residuary power of taxation (that is, the power to impose

taxes not enumerated in any of the three lists) is vested in the

Parliament. Under this provision, the Parliament has imposed gift

tax, wealth tax and expenditure tax.

Table 14.2 Articles Related to Centre-State Administrative Relations

at a Glance

Article No. Subject Matter

256. Obligation of states and the Union

257. Control of the Union over states in certain cases

257A. Assistance to states by deployment of armed

forces or other forces of the Union (Repealed)

258. Power of the Union to confer powers, etc., on

states in certain cases

258A. Power of the states to entrust functions to the

Union

259. Armed Forces in states in Part B of the First