Current Affairs of 5 March 2026

Part 10 of Indian Constitution deals with the administration of Scheduled Areas and Tribal Areas in India. It reflects the deep concern of the Constituent Assembly for protecting the rights, culture, and land of tribal communities, while also integrating them into the broader constitutional framework of the country.

Part 10 of Indian Constitution Objectives

Part 10 of Indian Constitution aims to:

• Protect tribal land from alienation.
• Preserve tribal culture and customs.
• Ensure self-governance.
• Promote socio-economic development.
• Balance integration with autonomy.
• It reflects the constitutional philosophy of protective discrimination and asymmetrical federalism.

Articles related to Part 10 of Indian Constitution

• Article 244 (1): The provisions of the Fifth Schedule shall apply to the administration and control of the Scheduled Areas and Scheduled Tribes in any State other than the States of Assam, Meghalaya, Tripura, and Mizoram.
• Article 244 (2): The provisions of the Sixth Schedule shall apply to the administration of the tribal areas in the States of Assam, Meghalaya, Tripura, and Mizoram.
• Article 244A: It empowers the Parliament of India to create an autonomous state within Assam by reorganizing certain tribal areas. It also allows for the establishment of a local legislature, Council of Ministers, or both for the autonomous state.

What is the Fifth Schedule of the Indian Constitution?

The 5th Schedule of the Indian Constitution deals with the administration and control of Scheduled Areas and Scheduled Tribes in states other than the Northeast. It provides special provisions to protect the interests, land rights, and culture of tribal communities.

• Applies to Scheduled Areas: The 5th Schedule applies to areas declared as Scheduled Areas by the President of India. These are regions with a significant tribal population that require special protection and governance mechanisms.
• Role of the Governor: The Governor has special powers regarding Scheduled Areas. He/she can make regulations for peace and good governance, including restricting the transfer of tribal land and regulating money-lending activities.
• Tribal Advisory Council (TAC): Each state having Scheduled Areas must establish a Tribal Advisory Council. It consists mainly of Scheduled Tribe MLAs to advise on welfare and advancement of tribal communities.
• Presidential Powers: The President can declare, increase, decrease, or alter the boundaries of Scheduled Areas. Thus, the final authority regarding Scheduled Areas rests with the Union Government.
• Protection of Land and Resources: The Schedule safeguards tribal land from being transferred to non-tribals and aims to prevent exploitation by moneylenders and private entities.
• Application of Laws: The Governor can direct that any Act of Parliament or State Legislature may not apply to a Scheduled Area or may apply with modifications. This ensures flexibility in governance suited to tribal needs.
• States included in the Fifth Schedule are: Andhra Pradesh, Chhattisgarh, Gujarat, Himachal Pradesh, Madhya Pradesh, Maharashtra, Odisha, Rajasthan, Jharkhand, and Telangana.

What is the Sixth Schedule of the Indian Constitution?

The Sixth Schedule of the Indian Constitution provides special provisions for the administration of tribal areas in certain northeastern states of India. 

It grants autonomy to tribal communities through Autonomous District Councils (ADCs), allowing them to govern themselves in matters of land, customs, and local administration.

• Autonomous District Councils (ADCs): Each tribal area has an Autonomous District Council with legislative, executive, and judicial powers over specified subjects.
• Legislative Powers: ADCs can make laws on land, forests (other than reserved forests), shifting cultivation, village administration, inheritance, marriage, and social customs.
• Judicial Powers: District Councils can establish village courts to handle cases involving tribal laws and customs.
• Financial Powers: ADCs can levy and collect certain taxes such as land revenue, tolls, and taxes on professions, animals, vehicles, and markets.
• Governor’s Role: The Governor of the concerned state has special powers regarding approval of laws made by the councils and can modify or annul them.
• Protection of Tribal Identity: The Schedule ensures preservation of tribal traditions, language, and customary practices through constitutional safeguards.

Article 244 A of Indian Constitution 

• Parliament can create an autonomous state in Assam using certain tribal areas from the Sixth Schedule.
• It can set up a Legislature, a Council of Ministers, or both for the autonomous state.
• The autonomous state can make laws on subjects from the State List or Concurrent List.
• It is given executive powers to manage administration and governance.
• Taxes collected by Assam that come from the autonomous state can be assigned to the autonomous state.
• References to “State” in the Constitution include the autonomous state where applicable.
• Changes to laws about law-making or executive powers require a two-thirds majority in both Houses of Parliament.
• Laws made under Article 244A do not count as constitutional amendments under Article 368.

Part 15 of Indian Constitution deals with elections in India. It provides the legal and institutional framework for conducting free and fair elections in the country. Since India follows democracy, elections are the main way people choose their representatives. 

Part 15 of Indian Constitution Articles

Part 15 of Indian Constitution contains Articles 324 to 329, which mainly focus on the functioning of the Election Commission of India, voter rights, and laws related to elections. 

Article 324 Role of the Election Commission

• Article 324 provides for the establishment of the Election Commission of India. The Election Commission supervises, directs, and controls the preparation of electoral rolls and the conduct of elections for Parliament, State Legislatures, and the offices of the President and Vice-President.
• The Election Commission of India consists of the Chief Election Commissioner and, if necessary, other Election Commissioners, the number of whom may be determined by the President from time to time. 
• The appointments of the Chief Election Commissioner and other Election Commissioners are made by the President, subject to any law enacted by Parliament in this regard.
• When any other Election Commissioner is appointed, the Chief Election Commissioner acts as the Chairman of the Election Commission.
• Before every general election to the House of the People and to the State Legislative Assemblies, and before the first general election as well as subsequent biennial elections to the Legislative Council in States that have such a Council, the President may appoint Regional Commissioners after consulting the Election Commission. These Regional Commissioners are appointed whenever necessary to assist the Election Commission in performing its constitutional functions.
• The service conditions and tenure of the Election Commissioners and Regional Commissioners are determined by the President through rules, subject to any law made by Parliament. 
• The Constitution provides special protection to the Chief Election Commissioner by stating that he cannot be removed from office except in the same manner and on the same grounds as a Judge of the Supreme Court. 
• Additionally, the service conditions of the Chief Election Commissioner cannot be changed to his disadvantage after appointment. 
• Other Election Commissioners and Regional Commissioners can be removed only on the recommendation of the Chief Election Commissioner, which helps maintain the independence of the Election Commission.
• The President or the Governor of a State is required to provide necessary staff to the Election Commission or Regional Commissioners when such a request is made by the Election Commission

Article 325 Single Electoral Roll

• Article 325 provides that there should be one general electoral roll for each constituency. 
• This means that voter lists cannot exclude any person on the basis of religion, caste, race, or gender. 
• The purpose of this provision is to promote equality and prevent discrimination in the voting process. Every eligible citizen should have an equal opportunity to participate in elections.

Article 326 Adult Suffrage

• Article 326 establishes the principle of adult suffrage in India. According to this, every citizen who is at least eighteen years of age has the right to vote in elections to the Lok Sabha and State Legislative Assemblies, provided the person is not disqualified by law.
• Disqualification from voting may occur due to reasons such as unsoundness of mind, criminal conviction, corruption in electoral practices, or other legal restrictions. 

Articles 327 and 328 Law-making Power Regarding Elections 

• The Constitution gives Parliament the authority to make laws related to elections to Parliament and State Legislatures (Article 327)
• These laws may include rules regarding the preparation of voter lists, delimitation of constituencies, and other important election procedures. 
• Similarly, State Legislatures (under Article 328) can make laws regarding elections to State Legislative bodies if Parliament has not already made such laws. 

Article 329 Protection of Election Process

• Article 329 protects the election process from unnecessary judicial interference to ensure the smooth functioning of the electoral process.
• It states that the validity of any law related to the delimitation of constituencies or the allocation of seats, made under Articles 327 or 328, cannot be challenged in any court.
• Additionally, elections to Parliament or State Legislatures cannot be directly challenged in courts. Such disputes can only be raised through an election petition filed before the authority and in the manner prescribed by law made by the concerned Legislature. 

Part 15 of Indian Constitution Amendments

The 61st Constitutional Amendment Act, 1988 amended Part 15 of Indian Constitution and reduced the voting age from 21 years to 18 years under Article 326. The main objective was to encourage greater youth involvement in democracy and make the electoral system more representative.

Part 15 of Indian Constitution Related Case Laws

• Mohinder Singh Gill v. Chief Election Commissioner (1978): The Supreme Court held that the Election Commission of India has wide powers under Article 324 to ensure free and fair elections, but it must follow natural justice principles while making decisions.
• A.C. Jose v. Sivan Pillai (1984): The Court ruled that the Election Commission cannot go against laws made by Parliament on election matters.
• Union of India v. Association for Democratic Reforms (2002): The Supreme Court made it mandatory for candidates to disclose criminal, financial, and educational details to ensure transparency in elections.
• People’s Union for Civil Liberties v. Union of India (2013): The Court recognised the voter’s right to choose NOTA (None of the Above) as part of free expression in voting.

Part 12 of the Indian Constitution is titled “Finance, Property, Contracts and Suits” and covers Articles 264 to 300A. It lays down the complete financial and property framework of the country. This Part explains how taxes are imposed, how revenue is distributed between the Union and the States and how public funds are maintained. It also provides rules regarding borrowing powers, government contracts, legal proceedings and succession to property. Article 300A ensures that no person can be deprived of property except by authority of law. Thus, Part 12 forms the constitutional base of fiscal federalism and financial governance in India.

Chapters under Part 12 of Indian Constitution

Part 12 of Indian Constitution is divided into four chapters covering finance, borrowing, property matters and right to property.

• Chapter I- Finance: This chapter contains Articles 264 to 291 and deals with taxation principles, Consolidated Funds, Contingency Funds, distribution of revenue between Union and States, grants-in-aid, exemptions from taxation and the Finance Commission.
• Chapter II- Borrowing: Articles 292 and 293 regulate borrowing powers of the Government of India and the States. Borrowing must be secured on the respective Consolidated Funds, ensuring financial responsibility and constitutional control.
• Chapter III- Property, Contracts, Rights, Liabilities and Suits: Articles 294 to 300 govern succession of property from British India and princely States, ownership of offshore resources, government trade powers, validity of contracts and legal proceedings involving governments.
• Chapter IV- Right to Property: Article 300A forms this chapter. It provides that no person can be deprived of property except by authority of law, making property a constitutional legal right instead of a Fundamental Right.

Articles under Part 12 of Indian Constitution

The articles under Part 12 of Indian Constitution consist of Article 264 to 300A under the four chapters as detailed below:

• Article 264- Interpretation: Article 264 clarifies that provisions of this Part are subject to the general financial framework of the Constitution. It establishes that taxation and financial matters must be understood within the broader constitutional distribution of legislative powers between Union and States.
• Article 265- Taxes not to be imposed except by authority of law: Article 265 mandates that no tax shall be levied or collected except by authority of law. It safeguards citizens against arbitrary taxation and ensures that every tax must have legislative sanction passed by a competent legislature.
• Article 266- Consolidated Funds and Public Accounts: Article 266 establishes the Consolidated Fund and Public Account of India and of each State. All revenues, loans and receipts are credited to these funds and expenditure can be made only in accordance with law.
• Article 267- Contingency Fund: Article 267 provides for the creation of a Contingency Fund for India and for each State. It enables the executive to meet urgent, unforeseen expenditure pending legislative authorization, ensuring continuity of governance during emergencies.
• Article 268- Duties levied by the Union but collected and appropriated by the States: Article 268 specifies certain stamp duties and excise duties levied by the Union but collected and retained by the States. It supports fiscal federalism by allocating specific revenue sources directly to State governments.
• Article 269- Taxes levied and collected by the Union but assigned to the States: Article 269 provides that certain inter-State trade taxes are levied and collected by the Union but assigned to the States. This ensures uniform administration while distributing proceeds among States as constitutionally prescribed.
• Article 269A- Levy and collection of Goods and Services Tax in inter-State trade: Article 269A governs Goods and Services Tax on inter-State supplies. The Union levies and collects GST and revenue is apportioned between Union and States according to principles recommended by the GST Council.
• Article 270- Taxes levied and distributed between the Union and the States: Article 270 lays down the mechanism for distribution of certain Union taxes between the Union and the States. It forms the foundation of vertical fiscal devolution and strengthens cooperative federal financial arrangements.
• Article 271- Surcharge on certain duties and taxes for purposes of the Union: Article 271 empowers Parliament to impose surcharges on certain taxes for Union purposes. Such surcharges are exclusively retained by the Union and are not shared with States under the distribution scheme.
• Article 272- [Omitted]: Article 272 earlier dealt with distribution of excise duties but was omitted by the Eightieth Constitutional Amendment Act, 2000. Its subject matter was incorporated within revised provisions under Article 270.
• Article 273- Grants in lieu of export duty on jute and jute products: Article 273 provided for grants to certain States in lieu of export duty on jute and jute products. It was intended as a transitional fiscal arrangement and has now ceased to operate.
• Article 274- Prior recommendation of President required for certain taxation Bills: Article 274 requires prior recommendation of the President before introducing Bills affecting taxation in which States are interested. This ensures coordination between Union and States in financial matters impacting revenue distribution.
• Article 275- Grants from the Union to certain States: Article 275 authorizes Parliament to provide grants-in-aid to States requiring financial assistance. It includes special provisions for promoting welfare of Scheduled Tribes and supporting administration of Scheduled Areas.
• Article 276- Taxes on professions, trades, callings and employments: Article 276 empowers States and local authorities to levy taxes on professions, trades, callings and employments, subject to a constitutional monetary ceiling, thereby expanding States’ independent revenue sources.
• Article 277- Savings: Article 277 protects taxes, duties and fees lawfully levied by States or local authorities before commencement of the Constitution, until Parliament legislates otherwise. It ensures continuity and financial stability during constitutional transition.
• Article 278- [Omitted]: Article 278 earlier dealt with agreements relating to certain financial matters between the Union and Part B States. It was omitted after reorganization of States and restructuring of fiscal relations.
• Article 279- Calculation of “net proceeds”: Article 279 defines “net proceeds” of taxes and authorizes the Comptroller and Auditor-General to certify such amounts. This certification determines the share of revenue distributable between Union and States.
• Article 279A- Goods and Services Tax Council: Article 279A establishes the Goods and Services Tax Council, comprising Union and State representatives. It recommends rates, exemptions and policies related to GST, strengthening cooperative fiscal decision-making.
• Article 280- Finance Commission: Article 280 provides for constitution of a Finance Commission every five years. It recommends distribution of tax revenues between Union and States and suggests measures to improve States’ financial positions.
• Article 281- Recommendations of the Finance Commission: Article 281 mandates that recommendations of the Finance Commission be laid before Parliament along with explanatory memoranda. This ensures transparency and legislative oversight in matters of fiscal devolution.
• Article 282- Expenditure defrayable by the Union or a State out of its revenues: Article 282 allows the Union or a State to make grants for any public purpose, even if the subject lies outside its legislative competence, promoting cooperative development initiatives.
• Article 283- Custody, etc., of Consolidated Funds and Contingency Funds: Article 283 authorizes Parliament and State Legislatures to regulate custody, payment and withdrawal procedures concerning Consolidated and Contingency Funds, ensuring statutory control over public financial management.
• Article 284- Custody of suitors’ deposits and other moneys: Article 284 provides that certain moneys received by public servants or courts must be paid into the appropriate public account. It ensures accountability and proper management of entrusted funds.
• Article 285- Exemption of property of the Union from State taxation: Article 285 exempts Union property from State taxation, unless Parliament provides otherwise. This prevents fiscal conflicts and preserves financial autonomy of the Union government.
• Article 286- Restrictions as to imposition of tax on the sale or purchase of goods: Article 286 restricts States from taxing sales occurring outside the State, in the course of import or export or in inter-State trade, ensuring uniformity in national commercial taxation.
• Article 287- Exemption from taxes on electricity: Article 287 exempts electricity consumed by the Government of India or sold to it from State taxation, unless Parliament permits otherwise, safeguarding Union interests in energy usage.
• Article 288- Exemption from taxation by States in respect of water or electricity in certain cases: Article 288 restricts States from taxing water or electricity supplied by statutory authorities established by Parliament, unless presidential assent is obtained, protecting intergovernmental infrastructure arrangements.
• Article 289- Exemption of property and income of a State from Union taxation: Article 289 exempts property and income of States from Union taxation, except when States engage in trade or business activities, thereby balancing federal immunity with commercial accountability.
• Article 290- Adjustment in respect of certain expenses and pensions: Article 290 provides for financial adjustments between Union and States regarding administrative expenses and pensions arising from constitutional changes, ensuring equitable fiscal settlement.
• Article 290A- Annual payment to certain Devaswom Funds: Article 290A mandates annual payments from Consolidated Funds of Kerala and Tamil Nadu to specified Devaswom Funds, recognizing historical obligations linked to temple administration arrangements.
• Article 291- [Repealed]: Article 291 earlier guaranteed privy purse payments to former rulers of princely States. It was repealed by the Twenty-sixth Constitutional Amendment Act, 1971, ending constitutional recognition of such privileges.
• Article 292- Borrowing by the Government of India: Article 292 empowers the Government of India to borrow money upon the security of the Consolidated Fund of India within limits set by Parliament, ensuring legislative oversight of public debt.
• Article 293- Borrowing by States: Article 293 authorizes States to borrow within India upon the security of their Consolidated Funds, subject to limitations and, in certain cases, consent of the Union government.
• Article 294- Succession to property, assets, rights and liabilities: Article 294 provides for succession of property, assets, rights and liabilities of the Dominion of India and Provinces to the Union and States after commencement of the Constitution.
• Article 295- Succession to property, assets, rights and liabilities in other cases: Article 295 deals with succession concerning princely States and other authorities, allocating their property and obligations between the Union and respective States.
• Article 296- Property accruing by escheat or lapse: Article 296 states that property accruing by escheat, lapse or as bona vacantia within a State vests in that State and in other cases, vests in the Union.
• Article 297- Things of value within territorial waters or continental shelf: Article 297 vests minerals and valuable resources in territorial waters, continental shelf and exclusive economic zone in the Union, ensuring national control over offshore natural wealth.
• Article 298- Power to carry on trade, etc.: Article 298 empowers the Union and States to carry on trade, business, acquire property and enter contracts, expanding governmental capacity beyond strictly sovereign functions.
• Article 299- Contracts: Article 299 prescribes that government contracts must be expressed in the name of the President or Governor and executed by authorized persons, failing which they are unenforceable.
• Article 300- Suits and proceedings: Article 300 allows the Government of India and States to sue and be sued in courts, maintaining continuity of legal liability similar to pre-Constitution governmental arrangements.
• Article 300A- Persons not to be deprived of property save by authority of law: Article 300A guarantees that no person shall be deprived of property except by authority of law. Though no longer a Fundamental Right, it remains a constitutional legal protection.

Amendments related to Part 12 of Indian Constitution

Several constitutional amendments have directly impacted taxation, property rights and financial provisions under Part 12 of Indian Constitution.

• Forty-Fourth Amendment Act 1978: This amendment removed the right to property from the list of Fundamental Rights and inserted Article 300A. Property became a constitutional legal right enforceable by authority of law.
• Sixtieth Amendment Act 1988: This amendment revised Article 276 and increased the ceiling on taxes on professions, trades, callings and employments to ₹2,500 per person per annum, giving greater flexibility to States.
• Twenty-Sixth Amendment Act 1971: Article 291 relating to privy purse sums of Rulers was repealed by this amendment. It ended the constitutional recognition of privy purses previously guaranteed to former rulers.
• One Hundred and First Amendment Act 2016: It brought Article 279A which introduced the Goods and Services Tax Council (GST Council) and Article 269A which deals with levy and collection of goods and services tax in inter-State trade or commerce.

Case Laws related to Part 12 of Indian Constitution

Judicial decisions have clarified several times taxation authority, government liability and the scope of property rights under Part 12 of Indian Constitution:

• Kunnathat Thathunni Moopil Nair v. State of Kerala 1961: The Supreme Court struck down a land tax imposed by Kerala as it lacked proper legal authority and violated Article 265, which mandates taxation only by law.
• K.P. Chowdhary v. State of Madhya Pradesh 1966: The Supreme Court held that a government contract not executed according to Article 299 requirements is void, even if parties have acted upon it.
• State of Rajasthan v. Vidyawati 1962: The Court ruled that the State is liable for negligence of its employees when the act is non-sovereign in nature. Government immunity does not extend to wrongful civil acts.
• K.T. Plantation Pvt. Ltd. v. State of Karnataka 2011: The Court clarified that property under Article 300A includes both tangible and intangible rights. Deprivation must follow valid law and meet public purpose standards.
• P and O Steam Navigation Company v. Secretary of State for India 1861: This case distinguished sovereign and non-sovereign functions of the State. It held that government can be sued for acts done in commercial capacity.
• Delhi Airtech Services Pvt. Ltd. v. State of U.P. 2011: The Court recognized that although property is no longer a Fundamental Right, Article 300A protects individuals from arbitrary deprivation by the State.
• Vidya Devi v. State of Himachal Pradesh 2020: The Supreme Court emphasized that the State must ensure proper compensation while acquiring property, reinforcing constitutional protection under Article 300A.