Home The Constitution Part IXA Article 243X

Art. 243X Part IXA: The Municipalities

Power to Impose Taxes by, and Funds of, the Municipalities

Exact text — Constitution of India

The Legislature of a State may, by law,—(a) authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits; (b) assign to a Municipality such taxes, duties, tolls and fees levied and collected by the State Government...; (c) provide for making such grants-in-aid to the Municipalities from the Consolidated Fund of the State; and (d) provide for constitution of such Funds for crediting all moneys received... by or on behalf of the Municipalities...

In Plain English

What this Article actually means

The urban counterpart to Article 243H — states can authorise Municipal taxation, assign a share of state-collected taxes, provide grants, and set up dedicated Municipal Funds. This is the financial foundation without which the powers under Article 243W would remain largely theoretical.

Why This Matters To You

How it shows up in everyday life

This is why your municipal property tax, and various other local levies, exist — they operate within a taxation framework your state legislature has specifically authorised under this Article, not something the Municipality invented independently.

Read alongside this one

Art. 243y — Finance Commission — Municipalities

Frequently Asked

Quick answers about Article 243X

Can my Municipal Corporation raise property tax rates freely?

Only within the limits and procedures the state has authorised under this Article — Municipalities don't have unlimited independent taxation power.

← PreviousArticle 243W: Powers, Authority and Responsibilities of Municipalities, etc.Next →Article 243Y: Finance Commission

The text above reproduces Article 243X of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.