Impeachment

Article 124
(4) A Judge of the Supreme Court shall not be removed from his office except by an order of the
President passed after an address by each House of Parliament supported by a majority of the total
membership of that House and by a majority of not less than two-thirds of the members of that House
present and voting has been presented to the President in the same session for such removal on the
ground of proved misbehaviour or incapacity.
(5) Parliament may by law regulate the procedure for the presentation of an address and for the
investigation and proof of the misbehaviour or incapacity of a Judge under clause (4).

Removal of C&AG of India

A Judge of the Supreme Court or C&AG shall be removed, on the ground of proved misbehaviour or
incapacity, by Order of President.
• Each house should address and passes such removal by not less than 2/3rd majority (special
Majority) present and voted and
• presented to the President in the same session.

Special procedure in respect of Money Bills.

Article 109
(1) A Money Bill shall not be introduced in the Council of States.
(2) After a Money Bill has been passed by the House of the People it shall be transmitted to the Council
of States for its recommendations and the Council of States shall within a period of fourteen days from
the date of its receipt of the Bill return the Bill to the House of the People with its recommendations and
the House of the People may thereupon either accept or reject all or any of the recommendations of the
Council of States.
(3) If the House of the People accepts any of the recommendations of the Council of States, the Money
Bill shall be deemed to have been passed by both Houses with the amendments recommended by the
Council of States and accepted by the House of the People.
(4) If the House of the People does not accept any of the recommendations of the Council of States, the
Money Bill shall be deemed to have been passed by both Houses in the form in which it was passed by
the House of the People without any of the amendments recommended by the Council of States.
(5) If a Money Bill passed by the House of the People and transmitted to the Council of States for its
recommendations is not returned to the House of the People within the said period of fourteen days, it
shall be deemed to have been passed by both Houses at the expiration of the said period in the form in
which it was passed by the House of the People.

Definition of “Money Bills”.

Article 110
(1) For the purposes of this Chapter, a Bill shall be deemed to be a Money Bill if it contains only
provisions dealing with all or any of the following matters, namely:—
a) the imposition, abolition, remission, alteration or regulation of any tax;
b) the regulation of the borrowing of money or the giving of any guarantee by the Government of
India, or the amendment of the law with respect to any financial obligations undertaken or to be
undertaken by the Government of India;
(c) the custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneys
into or the withdrawal of moneys from any such fund;
(d) the appropriation of moneys out of the Consolidated Fund of India;
(e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or
the increasing of the amount of any such expenditure;
 (f) the receipt of money on account of the Consolidated Fund of India or the public account of India
or the custody or issue of such money or the audit of the accounts of the Union or of a State; or
(g) any matter incidental to any of the matters specified in sub-clauses (a) to (f).
(2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition of
fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services
rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of
any tax by any local authority or body for local purposes.
(3) If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the House
of the People thereon shall be final.
(4) There shall be endorsed on every Money Bill when it is transmitted to the Council of States under
article 109, and when it is presented to the President for assent under article 111, the certificate of the
Speaker of he House of the People signed by him that it is a Money Bill.

Assent to Bills.
Article 111
When a Bill has been passed by the Houses of Parliament, it shall be presented to the President, and the
President shall declare either that he assents to the Bill, or that he withholds assent therefrom:
Provided that the President may, as soon as possible after the presentation to him of a Bill for assent,
return the Bill if it is not a Money Bill to the Houses with a message requesting that they will reconsider
the Bill or any specified provisions thereof and, in particular, will consider the desirability of introducing
any such amendments as he may recommend in his message, and when a Bill is so returned, the Houses
shall reconsider the Bill accordingly, and if the Bill is passed again by the Houses with or without
amendment and presented to the President for assent, the President shall not withhold assent therefrom.

Procedure in Financial Matters

Annual financial statement.
Article 112
(1) The President shall in respect of every financial year cause to be laid before both the Houses of
Parliament a statement of the estimated receipts and expenditure of the Government of India for that
year, in this Part referred to as the “annual financial statement”.
(2) The estimates of expenditure embodied in the annual financial statement shall show separately—
(a) the sums required to meet expenditure described by this Constitution as expenditure charged
upon the Consolidated Fund of India; and
(b) the sums required to meet other expenditure proposed to be made from the Consolidated Fund
of India, and shall distinguish expenditure on revenue account from other expenditure.
(3) The following expenditure shall be expenditure charged on the Consolidated Fund of India—
(a) the emoluments and allowances of the President and other expenditure relating to his office;
(b) the salaries and allowances of the Chairman and the Deputy Chairman of the Council of
States and the Speaker and the Deputy Speaker of the House of the People;
(c) debt charges for which the Government of India is liable including interest, sinking fund
charges and redemption charges, and other expenditure relating to the raising of loans and the
service and redemption of debt;
(d)(i) the salaries, allowances and pensions payable to or in respect of Judges of the Supreme
Court;
(ii) the pensions payable to or in respect of Judges of the Federal Court;
(iii) the pensions payable to or in respect of Judges of any High Court which exercises
jurisdiction in relation to any area included in the territory of India or which at any time before
 the commencement of this Constitution exercised jurisdiction in relation to any area included in a
Governor’s Province of the Dominion of India;
(e) the salary, allowances and pension payable to or in respect of the Comptroller and Auditor-
General of India;
(f) any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal;
(g) any other expenditure declared by this Constitution or by Parliament by law to be so charged.

Procedure in Parliament with respect to estimates.

Article 113
(1) So much of the estimates as relates to expenditure charged upon the Consolidated Fund of India shall
not be submitted to the vote of Parliament, but nothing in this clause shall be construed as preventing the
discussion in either House of Parliament of any of those estimates.
(2) So much of the said estimates as relates to other expenditure shall be submitted in the form of
demands for grants to the House of the People, and the House of the People shall have power to assent, or
to refuse to assent, to any demand, or to assent to any demand subject to a reduction of the amount
specified therein.
(3) No demand for a grant shall be made except on the recommendation of the President.

Appropriation Bills.
Article 114
(1) As soon as may be after the grants under article 113 have been made by the House of the People, there
shall be introduced a Bill to provide for the appropriation out of the Consolidated Fund of India of all
moneys required to meet—
(a) the grants so made by the House of the People; and
(b) the expenditure charged on the Consolidated Fund of India but not exceeding in any case the
amount shown in the statement previously laid before Parliament.
(2) No amendment shall be proposed to any such Bill in either House of Parliament which will have the
effect of varying the amount or altering the destination of any grant so made or of varying the amount of
any expenditure charged on the Consolidated Fund of India, and the decision of the person presiding as to
whether an amendment is inadmissible under this clause shall be final.
(3) Subject to the provisions of articles 115 and 116, no money shall be withdrawn from the Consolidated
Fund of India except under appropriation made by law passed in accordance with the provisions of this
article.

Supplementary, additional or excess grants.

Article 115
(1) The President shall—
(a) if the amount authorised by any law made in accordance with the provisions of article 114 to be
expended for a particular service for the current financial year is found to be insufficient for the
purposes of that year or when a need has arisen during the current financial year for supplementary
or additional expenditure upon some new service not contemplated in the annual financial statement
for that year, or
(b) if any money has been spent on any service during a financial year in excess of the amount
granted for that service and for that year, cause to be laid before both the Houses of Parliament
another statement showing the estimated amount of that expenditure or cause to be presented to the
House of the People a demand for such excess, as the case may be.
(2) The provisions of articles 112, 113 and 114 shall have effect in relation to any such statement and
expenditure or demand and also to any law to be made authorising the appropriation of moneys out of the
Consolidated Fund of India to meet such expenditure or the grant in respect of such demand as they have
effect in relation to the annual financial statement and the expenditure mentioned therein or to a demand
for a grant and the law to be made for the authorisation of appropriation of moneys out of the
Consolidated Fund of India to meet such expenditure or grant.

Votes on account, votes of credit and exceptional grants.

Article 116
(1) Notwithstanding anything in the foregoing provisions of this Chapter, the House of the People shall
have power—
(a) to make any grant in advance in respect of the estimated expenditure for a part of any financial year
pending the completion of the procedure prescribed in article 113 for the voting of such grant and the
passing of the law in accordance with the provisions of article 114 in relation to that expenditure;
(b) to make a grant for meeting an unexpected demand upon the resources of India when on account of
the magnitude or the indefinite character of the service the demand cannot be stated with the details
ordinarily given in an annual financial statement;
(c) to make an exceptional grant which forms no part of the current service of any financial year;
and Parliament shall have power to authorise by law the withdrawal of moneys from the Consolidated
Fund of India for the purposes for which the said grants are made.
(2) The provisions of articles 113 and 114 shall have effect in relation to the making of any grant under
clause (1) and to any law to be made under that clause as they
have effect in relation to the making of a grant with regard to any expenditure mentioned in the annual
financial statement and the law to be made for the authorisation of appropriation of moneys out of the
Consolidated Fund of India to meet such expenditure.

Special provisions as to financial Bills.

Article 117
(1) A Bill or amendment making provision for any of the matters specified in sub-clauses (a) to (f) of
clause (1) of article 110 shall not be introduced or moved except on the recommendation of the President
and a Bill making such provision shall not be introduced in the Council of States:
Provided that no recommendation shall be required under this clause for the moving of an amendment
making provision for the reduction or abolition of any tax.
(2) A Bill or amendment shall not be deemed to make provision for any of the matters aforesaid by reason
only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment
of fees for licences or fees for services rendered, or by reason that it provides for the imposition,
abolition, remission, alteration or regulation of any tax by any local authority
or body for local purposes.
(3) A Bill which, if enacted and brought into operation, would involve expenditure from the Consolidated
Fund of India shall not be passed by either House of Parliament unless the President has recommended to
that House the consideration of the Bill.

Comptroller and Auditor-General of India.

Article 148
(1) There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by
warrant under his hand and seal and shall only be removed from office in like manner and on the like
grounds as a Judge of the Supreme Court.
(2) Every person appointed to be the Comptroller and Auditor-General of India shall, before he enters
upon his office, make and subscribe before the President, or some person appointed in that behalf by him,
an oath or affirmation according to the form set out for the purpose in the Third Schedule.
(3) The salary and other conditions of service of the Comptroller and Auditor-General shall be such as
may be determined by Parliament by law and, until they are so determined, shall be as specified in the
Second Schedule:
Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of
absence, pension or age of retirement shall be varied to his disadvantage after his appointment.
(4) The Comptroller and Auditor-General shall not be eligible for further office either under the
Government of India or under the Government of any State after he has ceased to hold his office.
(5) Subject to the provisions of this Constitution and of any law made by Parliament, the conditions of
service of persons serving in the Indian Audit and Accounts Department and the administrative powers of
the Comptroller and Auditor-General shall be such as may be prescribed by rules made by the President
after consultation with the Comptroller and Auditor-General.
(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all
salaries, allowances and pensions payable to or in respect of the persons serving in that office, shall be
charged upon the Consolidated Fund of India.

Duties and powersof the Comptroller and Auditor-General.

Article 149
The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to
the accounts of the Union and of the States and of any other authority or body as may be prescribed by or
under any law made by Parliament and, until provision in that behalf is so made, shall perform such
duties and exercise such powers in relation to the accounts of the Union and of the States as were
conferred on or exercisable by the Auditor-General of India immediately before the commencement of
this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.

Form of accounts of the Union and of the States.

Article 150
The accounts of the Union and of the States shall be kept in such form as the President may, on the advice
of the Comptroller and Auditor-General of India, prescribe.

Audit reports.
Article 151
(1) The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union
shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
(2) The reports of the Comptroller and Auditor-General of India relating to the accounts of a State shall be
submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.

Part VI - The States

Special procedure in respect of Money Bills.
Aricle 198
(1) A Money Bill shall not be introduced in a Legislative Council.
(2) After a Money Bill has been passed by the Legislative Assembly of a State having a Legislative
Council, it shall be transmitted to the Legislative Council for its recommendations, and the Legislative
Council shall within a period of fourteen days from the date of its receipt of the Bill return the Bill to the
Legislative Assembly with its recommendations, and the Legislative Assembly may thereupon either
accept or reject all or any of the recommendations of the Legislative Council.
(3) If the Legislative Assembly accepts any of the recommendations of the Legislative Council, the
Money Bill shall be deemed to have been passed by both Houses with the amendments recommended by
the Legislative Council and accepted by the Legislative Assembly.
(4) If the Legislative Assembly does not accept any of the recommendations of the Legislative Council,
the Money Bill shall be deemed to have been passed by both Houses in the form in which it was passed
by the Legislative Assembly without any of the amendments recommended by the Legislative Council.
(5) If a Money Bill passed by the Legislative Assembly and transmitted to the Legislative Council for its
recommendations is not returned to the Legislative Assembly within the said period of fourteen days, it
shall be deemed to have been passed by both Houses at the expiration of the said period in the form in
which it was passed by the Legislative Assembly.

199. (1) For the purposes of this Chapter, a Bill shall be deemed to be a Money Bill if it contains only
provisions dealing with all or any of the following matters, namely:—
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the regulation of the borrowing of money or the giving of any guarantee by the State, or the
amendment of the law with respect to any financial obligations undertaken or to be undertaken by the
State;
(c) the custody of the Consolidated Fund or the Contingency Fund of the State, the payment of moneys
into or the withdrawal of moneys from any such Fund;
(d) the appropriation of moneys out of the Consolidated Fund of the State;
(e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of the State, or
the increasing of the amount of any such expenditure;
(f) the receipt of money on account of the Consolidated Fund of the State or the public account of the
State or the custody or issue of such money; or
(g) any matter incidental to any of the matters specified in sub-clauses (a) to (f).
(2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition of
fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services
rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of
any tax by any local authority or body for local purposes.
(3) If any question arises whether a Bill introduced in the Legislature of a State which has a Legislative
Council is a Money Bill or not, the decision of the Speaker of the Legislative Assembly of such State
thereon shall be final.
(4) There shall be endorsed on every Money Bill when it is transmitted to the Legislative Council under
article 198, and when it is presented to the Governor for assent under article 200, the certificate of the
Speaker of the Legislative Assembly signed by him that it is a Money Bill.

Article 200
When a Bill has been passed by the Legislative Assembly of a State or, in the case of a State having a
Legislative Council, has been passed by both Houses of the Legislature of the State, it shall be presented
to the Governor and the Governor shall declare either that he assents to the Bill or that he withholds
assent therefrom or that he reserves the Bill for the consideration of the President:
Provided that the Governor may, as soon as possible after the presentation to him of the Bill for assent,
return the Bill if it is not a Money Bill together with a message requesting that the House or Houses will
reconsider the Bill or any specified provisions thereof and, in particular, will consider the desirability of
introducing any such amendments as he may recommend in his message and, when a Bill is so returned,
the House or Houses shall reconsider the Bill accordingly, and if the Bill is passed again by the House or
Houses with or without amendment and presented to the Governor for assent, the Governor shall not
withhold assent therefrom:
Provided further that the Governor shall not assent to, but shall reserve for the consideration of the
President, any Bill which in the opinion of the Governor would, if it became law, so derogate from the
powers of the High Court as to endanger the position which that Court is by this Constitution designed to
fill.

Procedure in Financial Matters

Article 202
(1) The Governor shall in respect of every financial year cause to be laid before the House or Houses of
the Legislature of the State a statement of the estimated receipts and expenditure of the State for that year,
in this Part referred to as the “annual financial statement”.
(2) The estimates of expenditure embodied in the annual financial statement shall show separately—
(a) the sums required to meet expenditure described by this Constitution as expenditure charged upon the
Consolidated Fund of the State; and (b) the sums required to meet other expenditure proposed to be made
from the Consolidated Fund of the State;
and shall distinguish expenditure on revenue account from other expenditure.
(3) The following expenditure shall be expenditurecharged on the Consolidated Fund of each State—
(a) the emoluments and allowances of the Governor and other expenditure relating to his office;
(b) the salaries and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly and,
in the case of a State having a Legislative Council, also of the Chairman and the Deputy Chairman of the
Legislative Council;
(c) debt charges for which the State is liable including interest, sinking fund charges and redemption
charges, and other expenditure relating to the raising of loans and the service and redemption of debt;
(d) expenditure in respect of the salaries and allowances of Judges of any High Court;
(e) any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal;
(f) any other expenditure declared by this Constitution, or by the Legislature of the State by law, to be so
charged.

Article 203
(1) So much of the estimates as relates to expenditure charged upon the Consolidated Fund of a State shall
not be submitted to the vote of the Legislative Assembly, but nothing in this clause shall be construed as
preventing the discussion in the Legislature of any of those estimates.
(2) So much of the said estimates as relates to other expenditure shall be submitted in the form of
demands for grants to the Legislative Assembly, and the Legislative Assembly shall have power to assent,
or to refuse to assent, to any demand, or to assent to any demand subject to a reduction of the amount
specified therein.
(3) No demand for a grant shall be made except on the recommendation of the Governor.

Article 204
(1) As soon as may be after the grants under article 203 have been made by the Assembly, there shall be
introduced a Bill to provide for the appropriation out of the Consolidated Fund of the State of all moneys
required to meet—
(a) the grants so made by the Assembly; and
(b) the expenditure charged on the Consolidated Fund of the State but not exceeding in any case the
amount shown in the statement previously laid before the House or Houses.
(2) No amendment shall be proposed to any such Bill in the House or either House of the Legislature of
the State which will have the effect of varying the amount or altering the destination of any grant so made
or of varying the amount of any expenditure charged on the Consolidated Fund of the State, and the
decision of the person presiding as to whether an amendment is inadmissible under this clause shall be
final.
(3) Subject to the provisions of articles 205 and 206, no money shall be withdrawn from the Consolidated
Fund of the State except under appropriation made by law passed in accordance with the provisions of
this article.

Article 205
(1) The Governor shall—
(a) if the amount authorised by any law made in accordance with the provisions of article 204 to be
expended for a particular service for the current financial year is found to be insufficient for the purposes
of that year or when a need has arisen during the current financial year for supplementary or additional
expenditure upon some new service not contemplated in the annual financial statement for that year, or
(b) if any money has been spent on any service during a financial year in excess of the amount granted for
that service and for that year, cause to be laid before the House or the Houses of the Legislature of the
State another statement showing the estimated amount of that expenditure or cause to be presented to the
Legislative Assembly of the State a demand for such excess, as the case may be.
(2) The provisions of articles 202, 203 and 204 shall have effect in relation to any such statement and
expenditure or demand and also to any law to be made authorising the appropriation of moneys out of the
Consolidated Fund of the State to meet such expenditure or the grant in respect of such demand as they
have effect in relation to the annual financial statement and the expenditure mentioned therein or to a
demand for a grant and the law to be made for the authorisation of appropriation of moneys out of the
Consolidated Fund of the State to meet such expenditure or grant.

Article 206
(1) Notwithstanding anything in the foregoing provisions of this Chapter, the Legislative Assembly of a
State shall have power—
(a) to make any grant in advance in respect of the estimated expenditure for a part of any financial year
pending the completion of the procedure prescribed in article 203 for the voting of such grant and the
passing of the law in accordance with the provisions of article 204 in relation to that expenditure;
(b) to make a grant for meeting an unexpected demand upon the resources of the State when on account
of the magnitude or the indefinite character of the service the demand cannot be stated with the details
ordinarily given in an annual financial statement;
(c) to make an exceptional grant which forms no part of the current service of any financial year; and the
Legislature of the State shall have power to authorise by law the withdrawal of moneys from the
Consolidated Fund of the State for the purposes for which the said grants are made.
(2) The provisions of articles 203 and 204 shall have effect in relation to the making of any grant under
clause (1) and to any law to be made under that clause as they have effect in relation to the making of a
grant with regard to any expenditure mentioned in the annual financial statement and the law to be made
for the authorisation of appropriation of moneys out of the Consolidated Fund of the State to meet such
expenditure.

Article 207
(1) A Bill or amendment making provision for any of the matters specified in sub-clauses (a) to (f) of
clause (1) of article 199 shall not be introduced or moved except on the recommendation of the Governor,
and a Bill making such provision shall not be introduced in a Legislative Council:
Provided that no recommendation shall be required under this clause for the moving of an amendment
making provision for the reduction or abolition of any tax.
(2) A Bill or amendment shall not be deemed to make provision for any of the matters aforesaid by reason
only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment
of fees for licences or fees for services rendered, or by reason that it provides for the imposition,
abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes.
(3) A Bill which, if enacted and brought into operation, would involve expenditure from the Consolidated
Fund of a State shall not be passed by a House of the Legislature of the State unless the Governor has
recommended to that House the consideration of the Bill.

Article 265
Taxes not to be imposed save by authority of law No tax shall be levied or collected except by authority
of law
Article 266
Consolidated Funds and public accounts of India and of the States
(1) Subject to the provisions of Article 267 and to the provisions of this Chapter with respect to the
assignment of the whole or part of the net proceeds of certain taxes and duties to States, all revenues
received by the Government of India, all loans raised by that Government by the issue of treasury bills,
loans or ways and means advances and all moneys received by that Government in repayment of loans
shall form one consolidated fund to be entitled the Consolidated Fund of India, and all revenues received
by the Government of a State, all loans raised by that Government by the issue of treasury bills, loans or
ways and means advances and all moneys received by that Government in repayment of loans shall form
one consolidated fund to be entitled the Consolidated Fund of the State
(2) All other public moneys received by or on behalf of the Government of India or the Government of a
State shall be entitled to the public account of India or the public account of the State, as the case may be
(3) No moneys out of the Consolidated Fund of India or the Consolidated Fund of a State shall be
appropriated except in accordance with law and for the purposes and in the manner provided in this
Constitution

Article 267
Contingency Fund
(1) Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled the
Contingency Fund of India into which shall be paid from time to time such sums as may be determined by
such law, and the said Fund shall be placed at the disposal of the President to enable advances to be made
by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of
such expenditure by Parliament by law under Article 115 or Article 116
(2) The Legislature of a State may by law establish a Contingency Fund in the nature of an imprest to be
entitled the Contingency Fund of the State into which shall be paid from time to time such sums as may
be determined by such law, and the said Fund shall be placed at the disposal of the Governor of the State
to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen
expenditure pending authorisation of such expenditure by the Legislature of the State by law under
Article 205 or Article 206 Distribution of Revenues between the Union and the States

Article 268
Duties levied by the Union but collected and appropriated by the States
(1) Such stamp duties and such duties of excise on medicinal and toilet preparations as are mentioned in
the Union List shall be levied by the Government of India but shall be collected
(a) in the case where such duties are leviable within any Union territory, by the Government of India, and
(b) in other cases, by the States within which such duties are respectively leviable
(2) The proceeds in any financial year of any such duty leviable within any State shall not form part of the
Consolidated Fund of India, but shall be assigned to that State

Article 269
Taxes levied and collected by the union but assigned to the States
(1) The following duties and taxes shall be levied and collected by the Government of India but shall be
assigned to the States in the manner provided in clause ( 2 ), namely:
(a) duties in respect of succession to property other than agricultural land;
(b) estate duty in respect of property other than agricultural land;
(c) terminal taxes on goods or passengers carried by railway, sea or air;
(d) taxes on railway fares and freights;
(e) taxes other than stamp duties on transactions in stock exchanges and futures markets;
(f) taxes on the sale or purchase of newspapers and on advertisements published therein;
(g) taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place
in the course of inter State trade or commerce;
(h) taxes on the consignment of goods (whether the consignment is to the person making it or to any other
person), where such consignment takes place in the course of inter State trade or commerce
(2) The net proceeds in any financial year of any such duty or tax, except in so far as those proceeds
represent proceeds attributable to Union territories, shall not form part of the Consolidated Fund of India,
but shall be assigned to the States within which that duty or tax is leviable in that year, and shall be
distributed among those States in accordance with such principles of distribution as may be formulated by
Parliament by law
(3) Parliament may by law formulate principles for determining when a sale or purchase of or
consignment of goods takes place in the course of inter State or commerce 270 Taxes levied and collected
by the Union and distributed between the Union and the States
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of
India and 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 in any financial year of any such tax,
except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable
in respect of Union emoluments, shall not form part of the Consolidated Fund of India, but shall be
assigned to the States within which that tax is leviable in that year, and shall be distributed among those
States in such manner and form such tie as may be prescribed
(3) For the purposes of clause ( 2 ), in each financial year such percentage as may be prescribed of so
much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in
respect of Union emoluments shall be deemed to represent proceeds attributable to Union territories
(4) In this article
(a) taxes on income does not include a corporation tax;
(b) 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;
(c) Union emoluments includes all emoluments and pensions payable out of the Consolidated Fund of
India in respect of which income tax is chargeable

Article 270
Taxes levied and collected by the Union and distributed between the Union and the States
(1) Taxes on income other than agricultural income shall be levied and collected by the Government of
India and distributed between the Union and the States in the manner provided in clause ( 2 )
(2) Such percentage, as may be prescribed 3, of the net proceeds in any financial year of any such tax,
except in so far as those proceeds represent proceeds attributable to Union territories or to taxes payable
in respect of Union emoluments, shall not form part of the Consolidated Fund of India, but shall be
assigned to the States within which that tax is leviable in that year, and shall be distributed among those
States in such manner and from such time as may be prescribed
(3) For the purposes of clause ( 2 ), in each financial year such percentage as may be prescribed of so
much of the net proceeds of taxes on income as does not represent the net proceeds of taxes payable in
respect of Union emoluments shall be deemed to represent proceeds attributable to Union territories
(4) In this article
(a) taxes on income does not include a corporation tax;
(b) 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;
(c) Union emoluments includes all emoluments and pensions payable out of the Consolidated Fund of
India in respect of which income tax is chargeable
271. Surcharge on certain duties and taxes for purposes of the Union Notwithstanding anything in
Articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred in those
articles by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form
part the Consolidated Fund of India

272. Taxes which are levied and collected by the Union and may be distributed between the Union and
the States Union duties of excise other than such duties of excise on medicinal and toilet preparations as
are mentioned in the Union List shall be levied and collected by the Government of India, but, if
Parliament by law so provides, there shall be paid out of the Consolidated Fund of India to the States to
which the law imposing the duty extends sums equivalent to the whole or any part of the net proceeds of
that duty, and those sums shall be distributed among those States in accordance with such principles of
distribution as may be formulated by such law

273. Grants in lieu of export duty on jute and jute products

(1) There shall be charged on the Consolidated Fund of India in each year as grants in aid of the revenues
of the State of Assam, Bihar, Orissa and West Bengal, in lieu of assignment of any share of the net
proceeds in each year of export duty on jute and jute products to those States, such sums as may be
prescribed
(2) The sums so prescribed shall continue to be charged on the Consolidated Fund of India so long as any
export duty on jute or jute products continues to be levied by the Government of India or until the
expiration of ten years from the commencement of this Constitution, whichever is earlier
(3) In this article, the expression prescribed has the same meaning as in Article 270

274. Prior recommendation of President required to Bills affecting taxation in which States are interested
(1) No Bill or amendment which imposes or varies any tax which varies any tax or duty in which States
are interested, or which varies the meaning of the expression agricultural income as defined for the
purposes of the enactments relating to Indian income tax, or which affects the principles on which under
any of the foregoing distributable to State, or which imposes any surcharge for the purposes of the Union
as is mentioned in the foregoing provisions of this Chapter, shall be introduced or moved in either House
or Parliament except on the recommendation of the President ( 2 ) In this article, the expression tax or
duty in which States are interested means
(a) a tax or duty the whole or part of the net proceeds whereof are assigned to any State; or
(b) a tax or duty by reference to the net proceeds whereof sums are for the time being payable out of the
Consolidated Fund of India to any State

275. Grants from the Union to certain States

(1) Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of India in
each year as grants in aid of the revenues of such States as Parliament may determine to be in need of
assistance, and different sums may be fixed for different States: Provided that there shall be paid out of
the Consolidated Fund of India as grants in aid of the revenues of a State such capital and recurring sums
as may be necessary to enable that State to meet the costs of such schemes of development as may be
undertaken by the State with the approval of the Scheduled Tribes in that State or raising the level of
administration of the Scheduled Areas therein to that of the administration of the rest of the areas of that
State: Provided further that there shall be paid out of the Consolidated Fund of India as grants in aid of
the revenues of the State of Assam sums, capital and recurring, equivalent to
(a) the average excess of expenditure over the revenues during the two years immediately proceeding the
commencement of this Constitution in respect of the administration of the tribal areas specified in Part I
of the table appended to paragraph 20 of the Sixth Schedule; and
(b) the costs of such schemes of development as maw be undertaken by that State with the approval of the
Government of India for the purpose of raising the level of administration of the said areas to that of the
administration of the rest of the areas of that State
(1A) On and from the formation of the autonomous State under Article 244 A,
(i) any sums payable under clause (a) of the second proviso to clause ( 1 ) shall, if the autonomous State
therein, be paid to the autonomous State, and, if the autonomous State comprises only some of those tribal
areas, be apportioned between the State of Assam and the autonomous State as the President may, by
order, specify;
(ii) there shall be paid out of the Consolidated Fund of India as grants in aid of the revenues of the
autonomous State sums, capital and recurring, equivalent to the costs of such schemes of development as
may be undertaken by the autonomous State with the approval of the Government of India for the purpose
of raising the level of administration of that State to that of the administration of the rest of the State of
Assam
(2) Until provision is made by Parliament under clause ( 1 ), the powers conferred on Parliament under
that clause shall be exercisable by the President by order and any order made by the President under this
clause shall have effect subject to any provision so made by Parliament: Provided that after a Finance
Commission has been constituted no order shall be made under this clause by the President except after
considering the recommendations of the Finance Commission

276. Taxes on professions, trades, callings and employments

(1) Notwithstanding anything in Article 246, no law of the Legislature of a State relating to taxes for the
benefit of the State or of a municipality, district board, local board or other local authority therein in
respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a
tax on income
(2) The total amount payable in respect of any one person to the State or to any one municipality, district
board, local board or other local authority in the State byway of taxes on professions, trades, callings and
employments shall not exceed two hundred and fifty rupees per annum: Provided that if in the financial
year immediately preceding the commencement of this Constitution there was in force in the case of any
State or any such municipality, board or authority a tax on professions, trades, callings or employments
the rate, or the maximum rate, of which exceed two hundred and fifty rupees per annum, such tax may
continue to be levied until provisions to the contrary is made by Parliament by law, and any law so made
by Parliament may be made either generally or in relation to any specified States, municipalities, boards
or authorities
(3) The power of the Legislature of a State to make laws as aforesaid with respect to taxes on professions,
trades, callings and employments shall not be construed as limiting in any way the power of Parliament to
make laws with respect to taxes on income accruing from or arising out of professions, trades, callings
and employments

277. Savings Any taxes, duties, cesses or fees which, immediately before the commencement of this
Constitution, were being lawfully levied by the Government of any State or by any municipality or other
local authority or body for the purposes of the State, municipality, district or other local area may,
notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be
levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law

278. Agreement with States in Part B of the First Schedule with regard to certain financial matters Rep by
the Constitution (Seventh Amendment) Act, 1956 , Section 29 and Schedule

279. Calculation of net proceeds, etc

(1) In the foregoing provisions of this Chapter, net proceeds means in relation to any tax or duty the
proceeds thereof reduced by the cost of collection, and for the purposes of those provisions the net
proceeds of any tax or duty, or of any part of any tax or duty, in or attributable to any area shall be
ascertained and certified by the Comptroller and Auditor General of India, whose certificate shall be final
(2) Subject as aforesaid, and to any other express provision of this Chapter, a law made by Parliament or
an order of the President may, in any case where under this Part the proceeds of any duty or tax are, or
may be, assigned to any State, provide for the manner in which the proceeds are to be calculated, for the
time from or at which and the manner in which any payments are to be made, for the making of
adjustments between one financial year and another, and for any other incidental or ancillary matters

280. Finance Commission

(1) The President shall, within two years from the commencement of this Constitution and thereafter at
the expiration of every fifth year or at such earlier time as the President considers necessary, by order
constitute a Finance Commission which shall consist of a Chairman and four other members to be
appointed by the President
(2) It shall be the duty of the Commission to make recommendations to the President as to
(a) the distribution between the Union and the States of the net proceeds of taxes which are to be, or may
be, divided between them under this Chapter and the allocation between the States of the respective
shares of such proceeds;
(b) the principles which should govern the grants in aid of the revenues of the States out of the
Consolidated Fund of India;
(c) any other matter referred to the Commission by the President in the interests of sound finance
(4) The Commission shall determine their procedure and shall have such powers in the performance of
their functions as Parliament may by law confer on them

281. Recommendations of the Finance Commission The President shall cause every recommendation
made by the Finance Commission under the provisions of this Constitution together with an explanatory
memorandum as to the action taken thereon to be laid before each House of Parliament Miscellaneous
Financial Provisions

282. Expenditure defrayable by the Union or a State out of its revenues 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

283. Custody, etc of Consolidated Funds, Contingency Funds and moneys credited to the public accounts
(1) The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment of
moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other than
those credited to such Funds received by or on behalf of the Government of India, their payment into the
public account of India and the withdrawal of moneys from such account and all other matters connected
with or ancillary to matters aforesaid shall be regulated by law made by Parliament, and, until provision
in that behalf is so made, shall be regulated by rules made by the President
(2) The custody of the Consolidated Fund of a State and the Contingency Fund of a State, the payment of
moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other than
those credited to such Funds, received by or on behalf of the Government of the State, their payment into
the public account of the State and withdrawal of moneys from such account and all other matters
connected with or ancillary to matters aforesaid shall be regulated by law made by the Legislature of the
State, and, until provision in that behalf is so made, shall be regulated by rules made by the Governor of
the State

284. Custody of suitors deposits and other moneys received by public servants an courts All moneys
received by or deposited with
(a) any officer employed in connection with the affairs of the Union or of a State in his capacity as such,
other than revenues or public moneys raised or received by the Government of India or the Government
of the State, as the case may be, or
(b) any court within the territory of India to the credit of any cause, matter, account or persons, shall be
paid into the public account of India or the public account of the State, as the case may be
285. Exemption of property of the Union from State taxation
(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt
from all taxes imposed by a State or by any authority within a State
(2) Nothing in clause ( 1 ) shall, until Parliament by law otherwise provides, prevent any authority within
a State from levying any tax on any property of the Union to which such property was immediately before
the commencement of this Constitution liable or treated as liable, so long as that tax continues to be
levied in that State
286. Restrictions as to imposition of tax on the sale or purchase of goods
(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods
where such sale or purchase takes place
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India
(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes
place in any of the ways mentioned in clause ( 1 )
(3) Any law of a State shall, in so far as it imposes, or authorises the imposition of,
(a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in
inter State trade or commerce; or
(b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub clause (b), sub
clause (c) or sub clause (d) of clause 29 A of Article 366, be subject to such restrictions and conditions in
regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify

299. Contracts
(1) All contracts made in the exercise of the executive power of the Union or of a State shall be expressed
to be made by the President, or by the Governor of the State, as the case may be, and all such contracts
and all assurances of property made in the exercise of that power shall be executed on behalf of the
President or the Governor by such persons and in such manner as he may direct or authorise
(2) Neither the President nor the Governor shall be personally liable in respect of any contract or
assurance made or executed for the purposes of this Constitution, or for the purposes of any enactment
relating to the Government of India heretofore in force, nor shall any person making or executing any
such contract or assurance on behalf of any of them be personally liable in respect thereof

PART XIV SERVICES UNDER THE UNION AND THE STATES CHAPTER I SERVICES
308. Interpretation In this Part, unless the context otherwise requires, the expression State does not
include the State of Jammu and Kashmir

309. Recruitment and conditions of service of persons serving the Union or a State Subject to the
provisions of this Constitution, Acts of the appropriate Legislature may regulate the recruitment, and
conditions of service of persons appointed, to public services and posts in connection with the affairs of
the Union or of any State: Provided that it shall be competent for the President or such person as he may
direct in the case of services and posts in connection with the affairs of the Union, and for the Governor
of a State or such person as he may direct in the case of services and posts in connection with the affairs
of the State, to make rules regulating the recruitment, and the conditions of service of persons appointed,
to such services and posts until provision in that behalf is made by or under an Act of the appropriate
Legislature under this article, and any rules so made shall have effect subject to the provisions of any such
Act

310. Tenure of office of persons serving the Union or a State

(1) Except as expressly provided by this Constitution, every person who is a member of a defence service
or of a civil service of the Union or of an all India service or holds any post connected with defence or
any civil post under the Union, holds office during the pleasure of the President, and every person who is
a member of a civil service of a State or holds any civil post under a State holds office during the pleasure
of the Governor of the State
(2) Notwithstanding that a person holding a civil post under the Union or a State holds office during the
pleasure of the President or, as the case may be, of the Governor of the State, any contract under which a
person, not being a member of a defence service or of an all India service or of a civil service of the
Union or a State, is appointed under this Constitution to hold such a post may, if the President or the
Governor as the case may be, deems it necessary in order to secure the services of a person having special
qualifications, provide for the payment to him of compensation, if before the expiration of an agreed
period, that post is abolished or he is, for reasons not connected with any misconduct on his part, required
to vacate that post

311. Dismissal, removal or reduction in rank of persons employed in civil capacities under the Union or a
State
(1) No person who is a member of a civil service of the Union or an all India service or a civil service of a
State or holds a civil post under the Union or a State shall be dismissed or removed by a authority
subordinate to that by which he was appointed
(2) No such person as aforesaid shall be dismissed or removed or reduced in rank except after an inquiry
in which he has been informed of the charges against him and given a reasonable opportunity of being
heard in respect of those charges Provided that where it is proposed after such inquiry, to impose upon
him any such penalty, such penalty may be imposed on the basis of the evidence adduced during such
inquiry and it shall not be necessary to give such person any opportunity of making representation on the
penalty proposed: Provided further that this clause shall not apply
(a) where a person is dismissed or removed or reduced in rank on the ground of conduct which has led to
his conviction on a criminal charge; or
(b) where the authority empowered to dismiss or remove a person or to reduce him in rank ins satisfied
that for some reason, to be recorded by that authority in writing, it is not reasonably practicable to hold
such inquiry; or
(c) where the President or the Governor, as the case may be, is satisfied that in the interest of the security
of the State, it is not expedient to hold such inquiry
(3) If, in respect of any such person as aforesaid, a question arises whether it is reasonably practicable to
hold such inquiry as is referred to in clause ( 2 ), the decision thereon of the authority empowered to
dismiss or remove such person or to reduce him in rank shall be final

312. All India Services

(1) Notwithstanding anything in Chapter VI of Part VI or Part XI, if the Council of States has declared by
resolution supported by not less than two thirds of the members present and voting that it is necessary or
expedient in the national interest so to do, Parliament may by law provide for the creation of one or more
all India services (including an all India judicial service) common to the Union and the States, and,
subject to the other provisions of this Chapter, regulate the recruitment, and the conditions of service of
persons appointed, to any such service
(2) The services known at the commencement of this Constitution as the Indian Administrative Service
and the Indian Police Service shall be deemed to be services created by Parliament under this article
(3) The all India judicial service referred to in clause ( 1 ) shall not include any post inferior to that of a
district judge as defined in article 236
(4) The law providing for the creation of the all India judicial service aforesaid may contain such
provisions for the amendment of Chapter VI of Part VI as may be necessary for giving effect to the
provisions of that law and no such law shall be deemed to be an amendment of this Constitution for the
purposes of article 368

312A. Power of Parliament to vary or revoke conditions of service of officers of certain services
(1) Parliament may by law
(a) vary or revoke, whether prospectively or retrospectively, the conditions of service as respects
remuneration, leave and pension and the rights as respects disciplinary matters of persons who, having
been appointed by the Secretary of State or Secretary of State in Council to a civil service of the Crown in
India before the commencement of this Constitution, continue on and after the commencement of the
Constitution (Twenty eight Amendment) Act, 1972 , to serve under the Government of India or of a State
in any service or post;
(b) vary or revoke, whether prospectively or retrospectively, the conditions of service as respects pension
of persons who, having been appointed b the Secretary of State or Secretary of State in Council to a civil
service of the Crown in India before the commencement of this Constitution, retired or otherwise ceased
to be in service at any time before the commencement of the Constitution (Twenty eight Amendment)
Act, 1972 : Provided that in the case of any such person who is holding or has held the office of the Chief
Justice or other Judge of the Supreme Court or a High Court, the Comptroller and Auditor General of
India, the Chairman or other members of the Union or a State Public Service Commission or the Chief
Election Commissioner, nothing in sub clause (a) or sub clause (b) shall be construed as empowering
Parliament to vary or revoke, after his appointment to such post, the condition of his service to his
disadvantage except in so far as such conditions of his service to his disadvantage except in so far as such
condition of service are applicable to him by reason of his being a person appointed by the Secretary of
State or Secretary of State in Council to a civil service of the Crown in India
(2) Except to the extent provided for by Parliament by law under this article, nothing in this article shall
affect the power of any legislature or other authority under any other provision of this Constitution to
regulate the conditions of service of persons referred to in clause ( 1 )
(3) Neither the Supreme Court nor any other court shall have jurisdiction in
(a) any dispute arising out of any provision of, or any endorsement on, any covenant, agreement or other
similar instrument which was entered into or executed by any person referred to in clause ( 1 ), or arising
out of any letter issued to such person, in relation to his appointment to any civil service of the Crown in
India or his continuance in service under the Government of the Dominion of India or a Province thereof;
any dispute in respect of any right, liability or obligation under Article 314 as originally enacted The
provisions of the article shall have effect notwithstanding anything in Article 314 as originally enacted or
in any other provision of this Constitution

313. Transitional provisions Until other provision is made in this behalf under this Constitution, all the
laws in force immediately before the commencement of this Constitution and applicable to any public
service or any post which continues to exist after the commencement of service or post under the Union
or a State shall continue in force so far as consistent with the provisions of this Constitution

314. Provision for protection of existing officers of certain services Rep by the Constitution (Twenty
eight Amendment) Act, 1972 , Section 3 (w e f 29 08 1972 ) CHAPTER II PUBLIC SERVICE
COMMISSION

315. Public Service Commissions for the Union and for the States
(1) Subject to the provisions of this article, there shall be a Public Service Commission for the Union and
a Public Service Commission for each State
(2) Two or more States may agree that there shall be one Public Service Commission for that group of
States, and if a resolution to that effect is passed by the House or, where there are two Houses, by each
House of the Legislature of each of those States, Parliament may by law provide for the appointment of a
Joint State Public Service Commission (referred to in this Chapter as Joint Commission) to serve the
needs of those States
(3) Any such law as aforesaid may contain such incidental and consequential provisions as may be
necessary or desirable for giving effect to the purposes of the law
(4) The Public Service Commission for the Union, if requested so to do by the Governor of a State, may,
with the approval of the President, agree to serve all or any of the needs of the State
(5) References in this Constitution to the Union Public Service Commission or a State Public Service
Commission shall, unless the context otherwise requires, be construed as references to the Commission
serving the needs of the Union or, as the case may be, the State as respects the particular matter in
question

316. Appointment and term of office of members

(1) The Chairman and other members of a Public Service Commission shall be appointed, in the case of
the Union Commission or a Joint Commission, by the President, and in the case of a State Commission,
by the Governor of the State: Provided that as nearly as may be one half of the members of every Public
Service Commission shall be persons who at the dates of their respective appointments have held office
for at least ten years either under the Government of India or under the Government of a State, and in
computing the said period of ten years any period before the commencement of this Constitution during
which a person has held office under the Crown in India or under the Government of an Indian State shall
be included
(1A) If the office of the Chairman of the Commission becomes vacant or if any such Chairman is by
reason of absence or for any other reason unable to perform the duties of his office, those duties shall,
until some persons appointed under clause ( 1 ) to the vacant office has entered on the duties thereof or, as
the case may be, until the Chairman has resumed his duties, be performed by such one of the other
members of the Commission as the President, in the case of the Union Commission or a Joint
Commission, and the Governor of the State in the case of a State in the case of a State Commission, may
appoint for the purpose
(2) A member of a Public Service Commission shall hold office for a term of six years from the date on
which he enters upon his office or until he attains, in the case of the Union Commission, the age of sixty
five years, and in the case of a State Commission or a Joint Commission, the age of sixty two years,
whichever is earlier: Provided that
(a) a member of a Public Service Commission may, by writing under his hand addressed, in the case of
the Union Commission or a Joint Commission, to the President, and in the case of a State Commission, to
the Governor of the State, resign his office;
(b) a member of a Public Service Commission may be removed from his office in the manner provided in
clause ( 1 ) or clause ( 3 ) of Article 317
(3) A person who holds office as a member of a Public Service Commission shall, on the expiration of his
term of office, be ineligible for re appointment to that office
317. Removal and suspension of a member of a Public Service Commission
(1) Subject to the provisions of clause ( 3 ), the Chairman or any other member of a Public Service
Commission shall only be removed from his office by order of the President on the ground of
misbehaviour after the Supreme Court, on reference being made to it by the President, has, on inquiry
held in accordance with the procedure prescribed in that behalf under Article 145, reported that the
Chairman or such other member, as the case may be, ought on any such ground to be removed
(2) The President, in the case of the Union Commissionor a Joint Commission, and the Governor in the
case of a State Commission, may suspend from office the Chairman or any other member of the
Commission in respect of whom a reference has been made to the Supreme Court under clause ( 1 ) until
the President has passed orders on receipt of the report of the Supreme Court on such reference
(3) Notwithstanding anything in clause ( 1 ), the President may by order remove from office the Chairman
or any other member of a Public Service Commission if the Chairman or such other member, as the case
may be,
(a) is adjudged an insolvent; or
(b) engages during his term of office in any paid employment outside the duties of his office; or
(c) is, in the opinion of the President, unfit to continue in office by reason of infirmity of mind or body
(4) If the Chairman or any other member of a Public Service Commission is or becomes in any way
concerned or interested in any contract or agreement made by or on behalf of the Government of India or
the Government of a State or participates in any way in the profit thereof or in any benefit or emolument
arising therefrom otherwise than as a member and in common with the other members of an incorporated
company, he shall, for the purposes of clause ( 1 ), be deemed to be guilty of misbehaviour
318. Power to make regulations as to conditions of service of members and staff of the Commission In the
case of the Union Commission or a Joint Commission, the President and, in the case of a State
Commission, the Governor of the State may by regulations
(a) determine the, number of members of the Commission and their conditions of service; and
(b) make provision with respect to the number of members of the staff of the commission and their
conditions of service: Provided that the conditions of service of a member of a Public Service
Commission shall not be varied to his disadvantage after his appointment
319. Prohibition as to the holding of offices by members of Commission on ceasing to be such members
On ceasing to hold office
(a) the Chairman of the Union Public Service Commission shall be ineligible for further employment
either under the Government of India or under the Government of a State;
(b) the Chairman of a State Public Service Commission shall be eligible for appointment as the Chairman
or any other member of the Union Public Service Commission or as the Chairman of any other State
Public Service Commission, but not for any other employment either under the Government of India or
under the Government of a State;
(c) a member other than the Chairman of th Union Public Service Commission shall be eligible for
appointment as the Chairman of the Union Public Service commission or as the Chairman of a State
Public Service Commission, but not for any other employment either under the Government of India or
under the Government of a State;
(d) a member other than the Chairman of a State Public Service Commission shall be eligible for
appointment as the Chairman or any other member of the Union Public Service Commission or as the
Chairman of that of any other State Public Service Commission, but not for any other employment either
under the Government of India or under the Government of a State
320. Functions of Public Service Commissions
(1) It shall be the duty of the Union and the State Public Service Commission to conduct examinations for
appointments to the services of the Union and the services of the State respectively
(2) It shall also be the duty of the Union Public Service Commission, if requested by any two or more
State so to do, to assist those States in framing and operating schemes of joint recruitment for any services
for which candidates possessing special qualifications are required
(3) The Union Public Service Commission or the State Public Service Commission, as the case may be,
shall be consulted
(a) on all matters relating to methods of recruitment to civil services and for civil posts;
(b) on the principles to be followed in making appointments to civil services and posts and in making
promotions and transfers from one service to another and on the suitability of candidates for such
appointments, promotions or transfers;
(c) on all disciplinary matters affecting a person serving under the Government of India or the
Government of a State in a civil capacity, including memorials or petitions relating to such matters;
(d) on any claim by or in respect of a person who is serving or has served under the Government of India
or the Government of a State or under the Crown in India or under the Government of an Indian State, in
a civil capacity, that any costs incurred by him in defending legal proceedings instituted against him in
respect of acts done or purporting to be done in the execution of his duty should be paid out of the
Consolidated Fund of India, or, as the case may be, out of the Consolidated Fund of the State;
(e) on any claim for the award of a pension in respect of injuries sustained by a person while serving
under the Government of India or the Government of a State or under the Crown in India or under the
Government of an Indian State, in a civil capacity, and any question as to the amount of any such award,
and it shall be the duty of a Public Service Commission to advice on any matter so referred to them and
on any other matter which the President, or, as the case may be, the Governor, of the State, may refer to
them: Provided that the President as respects the all India services and also as respects other services and
posts in connection with the affairs of the Union, and the Governor, as respects other services and posts in
connection with the affairs of a State, may make regulations specifying the matters in which either
generally, or in any particular class of case or in any particular circumstances, it shall not be necessary for
a Public Service Commission to be consulted
(4) Nothing in clause ( 3 ) shall require a Public Service Commission to be consulted as respects the
manner in which any provision referred to in clause ( 4 ) of Article 16 may be made or as respects the
manner in which effect maybe given to the provisions of Article 335
(5) All regulations made under the proviso to clause ( 3 ) by the President or the Governor of a State shall
be laid for not less than fourteen days before each House of Parliament or the House or each House of the
Legislature of the State, as the case may be, as soon as possible after they are made, and shall be subject
to such modifications, whether by way of repeal or amendment, as both Houses of Parliament or the
House or both Houses of the Legislature of the State may make during the session in which they are so
laid
321. Power to extend functions of Public Service Commissions An Act made by Parliament or, as the
case may be, the Legislature of a State may provide for the exercise of additional functions by the Union
Public Service Commission or the State Public Service Commission as respects the services of the Union
of the State and also as respects the services of any local authority or other body corporate constituted by
law or of any public institution
322. Expenses of Public Service Commission The expenses of the Union or a State Public Service
Commission, including any salaries, allowances and pensions payable to or in respect of the members or
staff of the Commission, shall be charged on the Consolidated Fund of India or, as the case may be, the
Consolidated Fund of the State
323. Reports of Public Service Commissions
(1) It shall be the duty of the Union Commission to present annually to the President a report as to the
work done by the Commission and on receipt of such report the President shall cause a copy thereof
together with a memorandum explaining, as respects the cases, if any, where the advice of the
Commission was not accepted, the reason for such non acceptance to be laid before each House of
Parliament
(2) It shall be the duty of a State Commission to present annually to the Governor of the State a report as
to the work done by the Commission, and it shall be the duty of a Joint Commission to present annually to
the Governor of each of the States the needs of which are served by the Joint Commission a report as to
the work done by the Commission in relation to that State, and in either case the Governor shall, on
receipt of such report, cause a copy thereof together with a memorandum explaining, as respects the
cases, if any, where the advice of the Commission was not accepted, the reasons for such non acceptance
to be laid before the Legislature of the State PART XIVA TRIBUNALS
323. A Administrative tribunals Parliament may, by law, provide for the adjudication or trial by
administrative tribunals of disputes and complaints with respect to recruitment and conditions of service
of persons appointed to public services and posts in connection with the affairs of the Union or of any
State or of any local or other authority within the territory of India or under the control of the Government
of India or of any corporation owned or controlled by the Government
(2) A law made under clause ( 1 ) may
(a) provide for the establishment of an administrative tribunal for the Union and a separate administrative
tribunal for each State or for two or more States;
(b) specify the jurisdiction, powers (including the power to punish for contempt) and authority which may
be exercised by each of the said tribunals;
(c) provide for the procedure (including provisions as to limitation and rules of evidence) to be followed
by the said tribunals;
(d) exclude the jurisdiction of all courts, except the jurisdiction of the Supreme Court under Article 136,
with respect to the disputes or complaints referred to in clause ( 1 );
(e) provide for the transfer to each such administrative tribunal of any cases pending before any court or
other authority immediately before the establishment of such tribunal as would have been within the
jurisdiction of such tribunal if the cause of action on which such suits or proceedings are based had arisen
after such establishment;
(f) repeal or amend any order made by the President under clause ( 3 ) of Article 371D;
(g) contain such supplemental, incidental and consequential provisions (including provisions as to fees) as
Parliament may deem necessary for the effective functioning of, and for the speedy disposal of cases by,
and the enforcement of the orders of, such tribunals
(3) The provisions of this article shall have effect notwithstanding anything in any other provision of this
Constitution or in any other law for the time being in force