However, in case of tax revenue distribution
Article 268 states that duties are levied by the Union but are collected and appropriated by the
States.
Article 268-AService tax levied by Union and collected and appropriated by the Union and the
States
Article 269Taxes levied and collected by the Union but assigned to the States.
Article 270Taxes levied and collected by the Union but distributed between the Union and the
States. Surcharge on certain duties and taxes for purposes of the Union (Article-271).
Under Article 275, the parliament is authorized to provide grants-in-aid to any state as
parliament may de terminal to be in need of assistance, and different sums may be fixed for
different States.
Under Article 282, the union or a state may make any grants for any public purpose,
notwithstanding that the purpose is not one with respect to which Parliament or the Legislature
of the State, as the case may be, may make laws.
Under Article 352, during the operation of national emergency, the distribution of revenues
between the Centre and the States can be altered by the president.
Under Article 360, during the financial emergency, the executive authority of the Union shall
give directions to any State to observe such canons of financial propriety as may be specified
in the directions and to the give the directions as the President may deem necessary and
adequate for the purpose.
The important recommendations of the first administrative reforms commission related
to the Centre-State relations are: Establishment of an Inter-state council under Article 263
 Decentralization of powers to the states as much as possible
 More transfer of financial resources to the states
 Arrangements for devolution in such a way that the states can fulfill their obligations
 Advancement of loans to states should be related to as ‘the productive principle’.
 Deployment of central armed forces in the states either on their request or otherwise
During state emergency, under Article 356, President's Rule can be imposed in event
of the failure of constitutional machinery in a state.
Centre-State Relations during Emergency: During a national emergency (under Article
352), the state government become subordinate to the central government. All the executive
functions of the state come under the control of the union government. During a state
emergency (under Article 356), the President can assume to himself all or any of the functions
of the Government of the State and all or any of the powers vested in or exercisable by the
Governor or authority in the State other than the Legislature of the State. During the operation
of financial emergency (under Article 360), the Union may give directions to any State to
observe such canons of financial propriety as may be specified in the directions, and to the
giving of such other directions as the President may deem necessary and adequate for the
purpose.
Discuss the Three lists of Union-state Relations?
The constitution of India provide among the three lists fold distribution of legislative
powers between the Union and States. Namely,
1. List-I (The Union List)
2. List-II (The State List)
3. List-III (The Concurrent List).
1. The Union List: The union list is a longest list. In the beginning of the constitution it consist
of 97 subjects. This list at present 100 subjects. The union parliament has exclusive powers to
make the laws of the matters in the union list. The subjects are included in this list Defence,Matters related to the UNO, Foreign Affairs, War and Peace, Citizenship, Railways, National
Highways, Airways, Shipping, Post and Telegraph, Telephones, Insurance, Foreign loans,
Commerce and Banking, Currencies, Election to the Parliament etc.
2. The State List: Under normal circumstances the state legislature has exclusive powers to
make laws on the matters of the State List. It consist of 66 subjects of provincial importance.
After the 42nd Amendment, this number was reduced to 62 subjects. The state legislature has
exclusive powers to make laws on matters Enumerated in this list. Some of the important
subjects included in the state list are Law and Order, Justice, Jails, Police, Agriculture,
Irrigation, Public Health, Local self-Governments, Pilgrimages, Libraries, Markets, Fairs and
Land Revenue etc.
3. The Concurrent List: Both the parliament and the state legislatures are authorised to make
laws over the subjects included in this list. There are 47 subjects of Local and National
importance. After the 42nd Amendment Act, 1976, their number was increased to 52. Some of
the subjects under the concurrent list are, Forests, Protection of Wild Animals and Birds,
Population Control, Family Planning, Education, Criminal law, Electricity, Marriage and
Divorce, Press and Newspapers etc.
Residuary Powers: The Powers which are not included in any of the three lists are called
residuary powers. They are assigned to the Union government. Ex: The Power of the
Parliament to impose taxes on the services Sector of the Economy.
THE PRESIDENT
The Executive broadly covers the President, Council of Ministers and position of the
Prime Minister. President is the head of the Union Executive. Article 52 creates the position of
the President. The President is the constitutional Head of the Indian Union. Article 52 created
the Office of the President. He Symbolizes the Unity, Integrity and Solidarity of the Nation.
He is the first citizen of India. He exercises his powers directly or through Officers Subordinate
to him, the Prime Minister, the Council of Ministers and Others. He also exercises some
Extraordinary Powers during the period of Emergency Situations.
President Election in India: The President of India shall be elected indirectly by an Electoral
College, consisting of the elected members of both houses of the Union government. State
Legislature Assemblies and Elected members of Delhi and Puducheri. The Election is held in
Single Transferable vote system and Secret Ballot. A candidates who secures the Required
Quota of votes will be declared elected to the office of the President.
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