Savings

Draft Article 257, Draft Constitution of India 1948

Any taxes, duties, cesses or fees which immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament.

Article 277, Constitution of India 1950

Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.

Draft Article 257 (Article 277, Constitution of India 1950) was discussed on  9 August 1949. It allowed the taxes lawfully levied by a State or local body prior to the commencement of the Constitution to continue to be levied until the Parliament made laws to the contrary.

The Chairman of the Drafting Committee moved an amendment to add the words ‘by law’ at the end of the article. The amendment was adopted with no debate.

There was no further discussion on the Draft Article and it was added to the Constitution on 9 August 1949.