270. Taxes levied and distributed between the Union and the States
(1)All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles 268 and 269, respectively, surcharge on taxes and duties referred to inarticle 271 and any cess leviedfor specific purposes under any law made by Parliament shall believed and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2).(2)Such percentage, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax or duty is leviable in that year, and shall be distributed among those States in such manner and from such time as may be prescribed in the manner provided in clause (3).(3)In this article, "prescribed" means--(i)until a Finance Commission has been constituted, prescribed by the President by order, and(ii)after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission;[In article 269 of the Constitution, for clauses (1) and (2), the following clauses shall be substituted through Constitution (Eightieth Amendment) Act, 2000][Editorial comment-The Constitution (Eighty-eighth Amendment) Act, 2003, aims to bring about positive changes in India by strengthening the institutions of government, especially the judiciary, reducing corruption, and promoting cooperative economic activities. It also gives greater power to the Parliament to enact laws dealing with anti-national activities. The 88th Amendment of the Indian Constitution introduces several important changes, including the addition of a new entry in the Constitution's Seventh Schedule after entry 92B in List I-Union List, called 'Services taxation' (92C). The suggested amendment aims to increase state revenues under planned regulation and pave the way for the subsequent integration or inclusion of services under the purview of state-level VAT.Also Refer][Editorial comment-The Constitution (Ninety-second Amendment) Act, 2003, was an attempt toward providing national recognition to four languages, namely- Bodo, Dogri, Maithili, and Santhali. To achieve this, the 8th Schedule of the Indian Constitution had to be revised. Four of these languages were added to the existing list of languages recognized as official languages. With this addition, the list now held 22 constitutionally recognized languages. It gave minority languages the identity of an officially recognized language in the Constitution. This step was noteworthy as it helped to safeguard not just the primitive and native languages but also the interests of the speakers of the language.Also Refer]
