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The Constitution of India in English 2026: page 197
The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 197, 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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166 THE CONSTITUTION OF INDIA
(Part XII.—Finance, Property, Contracts and Suits)
(2) Nothing in clause (1) shall prevent the Union from imposing, or
authorising the imposition of, any tax to such extent, if any, as Parliament may
by law provide in respect of a trade or business of any kind carried on by, or on
behalf of, the Government of a State, or any operations connected therewith, or
any property used or occupied for the purposes of such trade or business, or any
income accruing or arising in connection therewith.
(3) Nothing in clause (2) shall apply to any trade or business, or to any
class of trade or business, which Parliament may by law declare to be incidental
to the ordinary functions of Government.
290. Adjustment in respect of certain expenses and pensions.—
Where under the provisions of this Constitution the expenses of any court or
Commission, or the pension payable to or in respect of a person who has served
before the commencement of this Constitution under the Crown in India or
e
after such commencement in connection with the affairs of the Union or of a
od
State, are charged on the Consolidated Fund of India or the Consolidated Fund
of a State, then, if— aC
(a) in the case of a charge on the Consolidated Fund of India, the
di
court or Commission serves any of the separate needs of a State, or the
person has served wholly or in part in connection with the affairs of a
In
State; or
(b) in the case of a charge on the Consolidated Fund of a State, the
court or Commission serves any of the separate needs of the Union or
another State, or the person has served wholly or in part in connection
with the affairs of the Union or another State,
there shall be charged on and paid out of the Consolidated Fund of the State or,
as the case may be, the Consolidated Fund of India or the Consolidated Fund of
the other State, such contribution in respect of the expenses or pension as may
be agreed, or as may in default of agreement be determined by an arbitrator to
be appointed by the Chief Justice of India.
1
[290A. Annual payment to certain Devaswom Funds.—A sum of
forty-six lakhs and fifty thousand rupees shall be charged on, and paid out of,
the Consolidated Fund of the State of 2[Keralam] every year to the Travancore
Devaswom Fund; and a sum of thirteen lakhs and fifty thousand rupees shall be
charged on, and paid out of, the Consolidated Fund of the State of 3[Tamil
Nadu] every year to the Devaswom Fund established in that State for the
maintenance of Hindu temples and shrines in the territories transferred to that
State on the 1st day of November, 1956, from the State of Travancore-Cochin.]
1. Ins. by the Constitution (Seventh Amendment) Act, 1956, s. 19 (w.e.f. 1-11-1956).
2. Subs. by the Kerala (Alteration of Name) Act, 2026 (18 of 2026), s. 5, for “Kerala”
(w.e.f. 25-8-2026).
3. Subs. by the Madras State (Alteration of Name) Act, 1968 (53 of 1968), s. 4, for
"Madras" (w.e.f. 14-1-1969).
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