{"id":89145,"date":"2026-03-05T16:03:46","date_gmt":"2026-03-05T10:33:46","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=89145"},"modified":"2026-03-11T15:13:51","modified_gmt":"2026-03-11T09:43:51","slug":"part-12-of-indian-constitution","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/part-12-of-indian-constitution\/","title":{"rendered":"Part 12 of Indian Constitution, Article 264 to 300A, Amendments, Case Laws"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Part 12 of the Indian Constitution is titled \u201cFinance, Property, Contracts and Suits\u201d 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.<\/span><\/p>\n<h2><b>Chapters under Part 12 of Indian Constitution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Part 12 of Indian Constitution is divided into four chapters covering finance, borrowing, property matters and right to property.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Chapter I- Finance<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Chapter II- Borrowing<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Chapter III- Property, Contracts, Rights, Liabilities and Suits<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Chapter IV- Right to Property<\/strong>: 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.<\/span><\/li>\n<\/ul>\n<h2><b>Articles under Part 12 of Indian Constitution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The articles under Part 12 of Indian Constitution consist of Article 264 to 300A under the four chapters as detailed below:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 264- Interpretation<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 265- Taxes not to be imposed except by authority of law<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 266- Consolidated Funds and Public Accounts<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 267- Contingency Fund<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 268- Duties levied by the Union but collected and appropriated by the States<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 269- Taxes levied and collected by the Union but assigned to the States<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 269A- Levy and collection of Goods and Services Tax in inter-State trade<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 270- Taxes levied and distributed between the Union and the States<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 271- Surcharge on certain duties and taxes for purposes of the Union<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 272- [Omitted]<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 273- Grants in lieu of export duty on jute and jute products<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 274- Prior recommendation of President required for certain taxation Bills<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 275- Grants from the Union to certain States<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 276- Taxes on professions, trades, callings and employments<\/strong>: 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\u2019 independent revenue sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 277- Savings<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 278- [Omitted]<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 279- Calculation of \u201cnet proceeds\u201d<\/strong>: Article 279 defines \u201cnet proceeds\u201d 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 279A- Goods and Services Tax Council<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 280- Finance Commission<\/strong>: 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\u2019 financial positions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 281- Recommendations of the Finance Commission<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 282- Expenditure defrayable by the Union or a State out of its revenues<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 283- Custody, etc., of Consolidated Funds and Contingency Funds<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 284- Custody of suitors\u2019 deposits and other moneys<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 285- Exemption of property of the Union from State taxation<\/strong>: Article 285 exempts Union property from State taxation, unless Parliament provides otherwise. This prevents fiscal conflicts and preserves financial autonomy of the Union government.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 286- Restrictions as to imposition of tax on the sale or purchase of goods<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 287- Exemption from taxes on electricity<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 288- Exemption from taxation by States in respect of water or electricity in certain cases<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 289- Exemption of property and income of a State from Union taxation<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 290- Adjustment in respect of certain expenses and pensions<\/strong>: Article 290 provides for financial adjustments between Union and States regarding administrative expenses and pensions arising from constitutional changes, ensuring equitable fiscal settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 290A- Annual payment to certain Devaswom Funds<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 291- [Repealed]<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 292- Borrowing by the Government of India<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 293- Borrowing by States<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 294- Succession to property, assets, rights and liabilities<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 295- Succession to property, assets, rights and liabilities in other cases<\/strong>: Article 295 deals with succession concerning princely States and other authorities, allocating their property and obligations between the Union and respective States.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 296- Property accruing by escheat or lapse<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 297- Things of value within territorial waters or continental shelf<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 298- Power to carry on trade, etc.<\/strong>: Article 298 empowers the Union and States to carry on trade, business, acquire property and enter contracts, expanding governmental capacity beyond strictly sovereign functions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 299- Contracts<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 300- Suits and proceedings<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Article 300A- Persons not to be deprived of property save by authority of law<\/strong>: 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.<\/span><\/li>\n<\/ul>\n<h2><b>Amendments related to Part 12 of Indian Constitution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Several constitutional amendments have directly impacted taxation, property rights and financial provisions under Part 12 of Indian Constitution.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/44th-constitutional-amendment-act\/\" target=\"_blank\"><strong>Forty-Fourth Amendment Act 1978<\/strong><\/a>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Sixtieth Amendment Act 1988<\/strong>: This amendment revised Article 276 and increased the ceiling on taxes on professions, trades, callings and employments to \u20b92,500 per person per annum, giving greater flexibility to States.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Twenty-Sixth Amendment Act 1971<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/101st-constitutional-amendment-act\/\" target=\"_blank\"><strong>One Hundred and First Amendment Act 2016<\/strong><\/a>: 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.<\/span><\/li>\n<\/ul>\n<h2><b>Case Laws related to Part 12 of Indian Constitution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Judicial decisions have clarified several times taxation authority, government liability and the scope of property rights under Part 12 of Indian Constitution:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Kunnathat Thathunni Moopil Nair v. State of Kerala 1961<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>K.P. Chowdhary v. State of Madhya Pradesh 1966<\/strong>: The <strong><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/supreme-court-of-india\/\" target=\"_blank\">Supreme Court<\/a><\/strong> held that a government contract not executed according to Article 299 requirements is void, even if parties have acted upon it.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>State of Rajasthan v. Vidyawati 1962<\/strong>: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>K.T. Plantation Pvt. Ltd. v. State of Karnataka 2011<\/strong>: The Court clarified that property under Article 300A includes both tangible and intangible rights. Deprivation must follow valid law and meet public purpose standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>P and O Steam Navigation Company v. Secretary of State for India 1861<\/strong>: This case distinguished sovereign and non-sovereign functions of the State. It held that government can be sued for acts done in commercial capacity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Delhi Airtech Services Pvt. Ltd. v. State of U.P. 2011<\/strong>: The Court recognized that although property is no longer a <strong><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/fundamental-rights\/\" target=\"_blank\">Fundamental Right<\/a><\/strong>, Article 300A protects individuals from arbitrary deprivation by the State.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Vidya Devi v. State of Himachal Pradesh 2020<\/strong>: The Supreme Court emphasized that the State must ensure proper compensation while acquiring property, reinforcing constitutional protection under Article 300A.<\/span><\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 97.3131%; height: 349px;\">\n<tbody>\n<tr style=\"height: 25px;\">\n<td class=\"tb-color\" style=\"width: 100%; height: 25px; text-align: center;\" colspan=\"2\"><strong>Part of Indian Constitution<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-1-of-indian-constitution\/\" target=\"_blank\">Part 1 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-12-of-indian-constitution\/\" target=\"_blank\">Part 12 of Indian Constitution <\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-2-of-indian-constitution\/\" target=\"_blank\">Part 2 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-13-of-indian-constitution\/\" target=\"_blank\">Part 13 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-3-of-indian-constitution\/\" target=\"_blank\">Part 3 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-14-of-indian-constitution\/\" target=\"_blank\">Part 14 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 24px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-4-of-indian-constitution\/\" target=\"_blank\">Part 4 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 24px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-14a-of-indian-constitution\/\" target=\"_blank\">Part 14A of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-5-of-indian-constitution\/\" target=\"_blank\">Part 5 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-4a-of-indian-constitution\/\" target=\"_blank\">Part 4A of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-6-of-indian-constitution\/\" target=\"_blank\">Part 6 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-15-of-indian-constitution\/\" target=\"_blank\">Part 15 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-7-of-indian-constitution\/\" target=\"_blank\">Part 7 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-16-of-indian-constitution\/\" target=\"_blank\">Part 16 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-8-of-indian-constitution\/\" target=\"_blank\">Part 8 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-17-of-indian-constitution\/\" target=\"_blank\">Part 17 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-9-of-indian-constitution\/\" target=\"_blank\">Part 9 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-18-of-indian-constitution\/\" target=\"_blank\">Part 18 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-10-of-indian-constitution\/\" target=\"_blank\">Part 10 of Indian Constitution<\/a><\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-19-of-indian-constitution\/\" target=\"_blank\">Part 19 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-11-of-indian-constitution\/\" target=\"_blank\">Part 11 of Indian Constitution<\/a><br \/>\n<\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-20-of-indian-constitution\/\" target=\"_blank\">Part 20 of Indian Constitution<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-21-of-indian-constitution\/\" target=\"_blank\">Part 21 of Indian Constitution<\/a><br \/>\n<\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-22-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Part 22 of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; height: 25px;\"><strong><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-9a-of-indian-constitution\/\" target=\"_blank\">Part 9A of Indian Constitution<\/a><br \/>\n<\/strong><\/td>\n<td style=\"width: 50%; height: 25px;\"><a href=\"https:\/\/vajiramandravi.com\/current-affairs\/part-9b-of-indian-constitution\/\" target=\"_blank\"><strong><span data-sheets-root=\"1\">Part 9B of Indian Constitution<\/span><\/strong><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Part 12 of Indian Constitution (Articles 264\u2013300A) covers finance, taxation, GST, borrowing, property rights, government contracts and fiscal federalism in India.<\/p>\n","protected":false},"author":25,"featured_media":88947,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[786],"tags":[5617,2753],"class_list":{"0":"post-89145","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-general-studies","8":"tag-part-12-of-indian-constitution","9":"tag-parts-of-indian-constitution","10":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/89145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=89145"}],"version-history":[{"count":3,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/89145\/revisions"}],"predecessor-version":[{"id":92215,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/89145\/revisions\/92215"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/88947"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=89145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=89145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=89145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}