Home The Constitution Part XII Article 272

Art. 272 Part XII: Finance, Property, Contracts and Suits

(Repealed) Taxes Which Are Levied and Collected by the Union and May Be Distributed Between the Union and the States

Exact text — Constitution of India

[This Article, which originally provided a separate mechanism for Union excise duties (other than medicinal/toilet preparation duties covered by Article 268) to potentially be shared with states, was omitted by the 80th Amendment, 2000, which restructured India's tax-devolution system into the simpler, more comprehensive scheme now found in Article 270.

In Plain English

What this Article actually means

Before 2000, India's tax-sharing system was more fragmented, with different specific Articles handling different tax categories somewhat separately. The 80th Amendment significantly simplified this by expanding Article 270's general devolution formula to cover most central taxes together, making this Article's narrower, tax-specific mechanism redundant.

Why This Matters To You

How it shows up in everyday life

This Article's repeal represents an important, if less publicly visible, streamlining of India's fiscal federalism architecture — moving from a fragmented, tax-by-tax sharing approach toward the more unified, formula-based system recommended by the Finance Commission that operates today.

Read alongside this one

Art. 270 — Taxes Levied and Distributed Between the Union and the States

Frequently Asked

Quick answers about Article 272

Why was India's tax-sharing system simplified in 2000?

The earlier fragmented system (different Articles for different tax types) was seen as needlessly complex; the 80th Amendment consolidated most central tax sharing into Article 270's single, comprehensive formula, based on the Tenth Finance Commission's recommendations.

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The text above reproduces Article 272 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.