Article 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.
This article emphasizes the secular person of the state. In cutting-edge this article gives protection in appreciate to fee of taxes, if such amount is appropriated for the selling or maintenance of any precise religion.
Reason withinside the lower back of imparting such provision is that India is the secular country
i) Secular technique state has no its non-public religion or identity and state need to address each religion further.
ii) Therefore, at the same time as a person wants to dispose off any of his amount to any religious corporation for the selling or maintenance of such religion then such amount might be exclude from being charged with the useful resource of the use of tax.
• Tax and Fees:-
One question may be rise regarding the fees, that whether or not or now no longer fees fee in appreciate of any religion for the selling and maintenance of that religion, will be exclude from being charged or now not.
The answer has been given with the useful resource of the use of the Supreme Court in RatiLal V. State of Bombay and defined tax as a now no longer unusual place burden and the quality pass lower back which the tax payer gets is a participation withinside the now no longer unusual place benefits of the state, fees due to the fact the payments generally in public interest but for some precise company rendered or some precise art work executed for the benefits of those from whom the payments are demanded. • In identifying whether or not or now no longer a levy is a fee, the right test have to be whether or not or now no longer its primary and crucial reason is to render specific services to an in depth place or class. • In Sri Jagannath V. State of Orissa2Supreme Court held that the levy under the Orissa Hindu Religious Endowments Act, 1939 have become withinside the character of fee and now not tax. • The fee have become demanded quality for the reason of meeting the costs of the commissioner and his place of business which have become the system set up for due control of affairs of the religious corporation.
General rule under article 27 is that no person might be compelled to pay any tax for any amount it’s or has been carried out for the selling and maintenance of any precise religion, moreover state is under duty now not to offer any beneficial aid to any precise religion due to the fact it’s miles an earthly country which has no religion.
The article 27 will now not be applicable at the same time as state may want to start giving beneficial aid to all religious corporation collectively with the secular and without any discrimination.
In the present context we may additionally say that the Government is making an attempt to promote a completely unique religion for the vote economic group but now not really. They are doing drama withinside the decision of promoting precise religion and playing with the now no longer unusual place humans for the reason of vote economic group.
Some ultra-current examples are the Rajasthan Chief Minister’s 40 days GauravYatra during the place of Rajasthan, present day rejection of attraction for permission of RathYatra in North Bengal (WB) with the useful resource of the use of the Supreme Court on 15th Jan 2019. As India is an earthly counry, it doesn’t have its non-public religion and identity.
It therefore need not promote any precise religion. However if being promoted, then it need to promote all religion further, because of this that it have to address all religion further or in a unmarried eye. Therefore this Article is playing an vital function in maintaining the secular person of our country, which desires such provisions.
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