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The Constitution of India in English 2026: page 323

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 323, 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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292                  THE CONSTITUTION OF INDIA
                                 (Sixth Schedule)
       1
        [(2) The Governor may make rules for the management of the
District Fund, or, as the case may be, the Regional Fund and for the
procedure to be followed in respect of payment of money into the said Fund,
the withdrawal of moneys therefrom, the custody of moneys therein and any
other matter connected with or ancillary to the matters aforesaid.
       (3) The accounts of the District Council or, as the case may be, the
Regional Council shall be kept in such form as the Comptroller and
Auditor-General of India may, with the approval of the President, prescribe.
       (4) The Comptroller and Auditor-General shall cause the accounts of
the District and Regional Councils to be audited in such manner as he may
think fit, and the reports of the Comptroller and Auditor-General relating to
such accounts shall be submitted to the Governor who shall cause them to
                                                      e
be laid before the Council.]
                                                 od
       8. Powers to assess and collect land revenue and to impose
taxes.—(1) The Regional Council for an autonomous region in respect of all
                                           aC
lands within such region and the District Council for an autonomous district
                                        di
in respect of all lands within the district except those which are in the areas
under the authority of Regional Councils, if any, within the district, shall
                                    In
have the power to assess and collect revenue in respect of such lands in
accordance with the principles for the time being followed 2[by the
Government of the State in assessing lands for the purpose of land revenue
in the State generally.]
       (2) The Regional Council for an autonomous region in respect of areas
within such region and the District Council for an autonomous district in
respect of all areas in the district except those which are under the authority of
Regional Councils, if any, within the district, shall have power to levy and
collect taxes on lands and buildings, and tolls on persons resident within such
areas.
       (3) The District Council for an autonomous district shall have the power to
levy and collect all or any of the following taxes within such district, that is to
say —
               (a) taxes on professions, trades, callings and employments;
               (b) taxes on animals, vehicles and boats;


1. Subs. by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), s. 74 and
   Fourth Sch., for sub-paragraph (2) (w.e.f. 2-4-1970).
2. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i)
   and Eighth Sch., for certain words (w.e.f. 21-1-1972).

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