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[Constitution]
Constitution Article
Article 27 in Constitution of India
27. Freedom as to payment of taxes for promotion of any particular religion
No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.Editorial Comment - Article 27 ensures that individuals are not forced to contribute through taxes towards the promotion or maintenance of any specific religion or religious denomination. It upholds the principle of religious neutrality and prevents the use of public funds for the advancement of a particular religious belief or institution. The aim of Article 27 is to maintain a secular state where the government remains impartial towards all religions and does not favor or promote any specific religion using public funds. It ensures that taxpayers' money is not utilized to endorse or support any particular religious agenda, thus preserving the religious freedom and equality of citizens.In Sri Jagannath v. the State of Orissa, AIR 1954, the court upheld the fee which was imposed. The court stated that the annual contribution was a fee and not a tax. This payment was demanded to meet the expenses of the Commissioner and his office which was set up for the administration of the religious institution.
In Nasima Khatun v. State of West Bengal, AIR 1981, the Bengal Wakfs Act was amended in 1973. Through this amendment, the contribution was to be asked by people for the education for economically weaker and meritorious students. The court said that this tax does not fall under Article 27 as a tax but it is a kind of Fee, which is not a prerogative of Article 27.
In P.M. Bhargava v. University Grants Commission, AIR 2004, the court said that the teaching of Jyotish Vigyan in a University by University Grants Commission is not religious teaching. This is a secular activity. So it does not fall under Article 27 of the Indian Constitution.ReferencesIndianKanoonConstitutionofIndia.netLegal Service India