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The Constitution of India in English 2026: page 163

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 163, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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132                  THE CONSTITUTION OF INDIA
                          (Part IXA.—The Municipalities)

         (b) assign to a Municipality such taxes, duties, tolls and fees levied
      and collected by the State Government for such purposes and subject to
      such conditions and limits;
         (c) provide for making such grants-in-aid to the Municipalities from
      the Consolidated Fund of the State; and
         (d) provide for constitution of such Funds for crediting all moneys
      received, respectively, by or on behalf of the Municipalities and also for
      the withdrawal of such moneys therefrom,
as may be specified in the law.
      243Y. Finance Commission.—(1) The Finance Commission constituted
                                                      e
under article 243I shall also review the financial position of the Municipalities
                                                 od
and make recommendations to the Governor as to—
                                            aC
          (a) the principles which should govern—
                                        di
               (i) the distribution between the State and the Municipalities of
                                     In
          the net proceeds of the taxes, duties, tolls and fees leviable by the
          State, which may be divided between them under this Part and the
          allocation between the Municipalities at all levels of their respective
          shares of such proceeds;
              (ii) the determination of the taxes, duties, tolls and fees which
          may be assigned to, or appropriated by, the Municipalities;
              (iii) the grants-in-aid to        the   Municipalities   from   the
          Consolidated Fund of the State;
        (b) the measures needed to improve the financial position of the
      Municipalities;
        (c) any other matter referred to the Finance Commission by the
      Governor in the interests of sound finance of the Municipalities.
       (2) The Governor shall cause every recommendation made by the
Commission under this article together with an explanatory memorandum as to
the action taken thereon to be laid before the Legislature of the State.
      243Z. Audit of accounts of Municipalities.—The Legislature of a State
may, by law, make provisions with respect to the maintenance of accounts by
the Municipalities and the auditing of such accounts.

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