Practice paper — Constitution Part XII — Finance, Property, Contracts and Suits
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1.Under Article 264, what does the term 'Finance Commission' mean in this Part?
- (A) A Finance Commission constituted under article 280.
- (B) Any finance committee constituted by Parliament.
- (C) A State Finance Commission constituted under state law.
- (D) Any body that advises on fiscal matters.
2.Does the definition in Article 264 include a Finance Commission constituted under a different constitutional article than article 280?
- (A) Yes, any constitutionally constituted finance commission is included.
- (B) Yes, if other articles confer similar powers.
- (C) Yes, if Parliament declares it so for this Part.
- (D) No; it refers specifically to a Finance Commission constituted under article 280.
3.If an administrative officer attempts to collect a charge for revenue purposes without any statutory or legal backing, what does Article 265 imply?
- (A) It is lawful if the amount is small.
- (B) It is lawful if the taxpayers have been notified.
- (C) It is not lawful unless there is authority of law.
- (D) It is lawful if the legislature later validates the collection.
4.According to Article 266(2), which moneys are to be credited to the public account of India?
- (A) All other public moneys received by or on behalf of the Government of India.
- (B) All revenues received by the Government of India.
- (C) Only loans raised by the Government of India.
- (D) Only moneys received in repayment of loans.
5.According to Article 267, what is the official title given to the Union's contingency fund?
- (A) The Contingency Fund of India
- (B) The Consolidated Fund of India
- (C) The Public Account of India
- (D) The Contingency Reserve of India
6.Which authority may establish a Contingency Fund for a State under Article 267(2)?
- (A) The Parliament
- (B) The State Governor
- (C) The President
- (D) The Legislature of a State
7.Where the duties mentioned are leviable not within a Union territory but within States (i.e., 'in other cases'), who collects them?
- (A) The Government of India
- (B) A central excise board
- (C) The States within which such duties are respectively leviable
- (D) Either the Government of India or the State by mutual agreement
8.According to Article 268A(1) and (2), who is to collect and appropriate the service tax proceeds?
- (A) Only the Government of India
- (B) Only the State Governments
- (C) The Government of India and the States
- (D) Local bodies and panchayats
9.What subject matter does Article 269 of the Constitution of India primarily deal with?
- (A) Taxes on the sale or purchase of goods and taxes on the consignment of goods (levied and collected by the Government of India but assigned to the States)
- (B) Income-tax and corporate tax distribution between Union and States
- (C) Customs duties on imports and exports
- (D) Taxes on agricultural land and land revenue assigned to the States
10.Does the Article 269 definition of "taxes on the consignment of goods" include consignments sent to the person making the consignment?
- (A) Yes, it includes consignments whether the consignment is to the person making it or to any other person
- (B) No, it only includes consignments sent to other persons
- (C) Only if the consignment is within the same State
- (D) Only if Parliament by law so determines
11.According to Article 269A(2), the amount apportioned to a State under clause (1) shall:
- (A) Form part of the Consolidated Fund of India
- (B) Not form part of the Consolidated Fund of India
- (C) Be retained by the Goods and Services Tax Council
- (D) Be credited to the Consolidated Fund of the State
12.In Article 270(3), after a Finance Commission has been constituted, what does the term 'prescribed' mean for the purpose of determining the percentage of net proceeds assigned to the States?
- (A) Prescribed by the Finance Commission itself
- (B) Prescribed by the President by order after considering the recommendations of the Finance Commission
- (C) Prescribed by Parliament by a law
- (D) Prescribed by the State Governments collectively
13.What power does Article 271 of the Constitution grant to Parliament?
- (A) To increase any of the duties or taxes referred to in Articles 269 and 270 by a surcharge for Union purposes.
- (B) To directly amend the base rates of the duties or taxes referred to in Articles 269 and 270 without using a surcharge.
- (C) To transfer the duties or taxes referred to in Articles 269 and 270 to State legislatures.
- (D) To abolish the duties or taxes referred to in Articles 269 and 270.
14.If Parliament imposes a surcharge under Article 271 'for purposes of the Union', how are the proceeds treated?
- (A) They are credited to the Consolidated Fund of the State in which they were collected.
- (B) They form part of the Consolidated Fund of India.
- (C) They are divided between the Union and the States according to an apportionment formula.
- (D) They remain with Parliament as discretionary revenue for immediate use.
15.In Article 273(3), the expression 'prescribed' is said to have the same meaning as in which other article?
- (A) Article 265
- (B) Article 268
- (C) Article 270
- (D) Article 275
16.Which of the following is included in the meaning of a 'tax or duty in which States are interested' under Article 274(2)?
- (A) Any tax levied and collected by a State government
- (B) A tax the whole or part of the net proceeds whereof are assigned to any State
- (C) A tax the proceeds of which are retained wholly by the Union and not assigned to States
- (D) A tax imposed on agricultural income by State law
17.What is the primary mandate of Article 275(1) of the Constitution of India?
- (A) Parliament shall provide, charged on the Consolidated Fund of India, grants‑in‑aid to States determined by Parliament to be in need of assistance.
- (B) Parliament shall allocate specific tax heads between the Union and the States.
- (C) Parliament shall constitute the Finance Commission every five years.
- (D) Parliament shall create and maintain the Consolidated Fund of every State.
18.Under Article 275(1A)(i), if an autonomous State under Article 244A comprises only some (not all) of the tribal areas referred to in clause (a) of the second proviso to clause (1), how are sums payable under clause (a) to be dealt with?
- (A) They shall be paid entirely to the autonomous State.
- (B) They shall be apportioned between the State of Assam and the autonomous State as the President may, by order, specify.
- (C) They shall be withheld until Parliament passes a special law.
- (D) They shall continue to be paid solely to the State of Assam and not to the autonomous State.
19.If a person pays taxes on a profession to two different municipalities in the State in the same year, can the combined amount charged by both municipalities legally exceed Rs. 2,500 under Article 276?
- (A) No, the combined total to all municipalities cannot exceed Rs. 2,500
- (B) No, because the cap applies to the person irrespective of authority
- (C) Yes — the Rs. 2,500 limit applies to the State only, not municipalities
- (D) Yes — the limit is "to any one municipality" or to the State, so two different municipalities can each charge up to the limit
20.Which authorities are expressly mentioned in Article 277 as being able to have been lawfully levying taxes, duties, cesses or fees immediately before the commencement of the Constitution?
- (A) Only the Parliament of India.
- (B) Only the Government of India.
- (C) The Government of any State or any municipality or other local authority or body.
- (D) Any private body delegated by the Union government.
21.In Article 279(1), what does the term "net proceeds" mean in relation to any tax or duty?
- (A) The total (gross) receipts from the tax or duty without any deduction
- (B) The proceeds of the tax or duty reduced by the cost of collection
- (C) The proceeds of the tax or duty increased to include the cost of collection
- (D) The proceeds after deducting refunds and reliefs but before collection costs
22.Which statement correctly captures the limitation on Parliament's or the President's power under Article 279(2) to provide for calculation, payments and other matters?
- (A) They may act without regard to any other provision of the Chapter
- (B) Their power is limited only by the final certificate of the Comptroller and Auditor-General
- (C) Their power excludes making provision for incidental or ancillary matters
- (D) Their power is subject to the earlier provision(s) ("as aforesaid") and to any other express provision of the Chapter
23.Which of the following is a duty of the Finance Commission under Article 280(3)(a)?
- (A) To prepare the annual financial statement of the Union
- (B) To audit the accounts of the Union and the States
- (C) To recommend the distribution between the Union and the States of the net proceeds of divisible taxes and the allocation between the States of their respective shares
- (D) To fix the rates of the goods and services tax
24.What must accompany every recommendation made by the Finance Commission when it is laid before each House of Parliament?
- (A) An audit report of the Finance Commission
- (B) An explanatory memorandum as to the action taken thereon
- (C) A draft bill implementing the recommendation
- (D) A report of a parliamentary committee
25.Which authority does Article 282 expressly empower to make grants?
- (A) The Parliament of India only
- (B) State Legislatures only
- (C) The Union or a State
- (D) Local municipal bodies
26.The phrase 'as the case may be' in Article 282 ('Parliament or the Legislature of the State, as the case may be') indicates that when a State makes a grant the reference to law-making power is to which body?
- (A) Parliament of India
- (B) The Legislature of the State making the grant
- (C) Either Parliament or State Legislature jointly
- (D) The President of India
27.Which pairing correctly states the law-making and interim rule-making authorities under Article 283 for Union and State financial custody matters?
- (A) Union: Parliament (law) & President (rules); State: Legislature (law) & President (rules)
- (B) Union: President (law) & Parliament (rules); State: Governor (law) & Legislature (rules)
- (C) Union: Parliament (law) & President (rules); State: Legislature (law) & Governor (rules)
- (D) Union: Parliament (law) & Prime Minister (rules); State: Legislature (law) & Governor (rules)
28.If an officer employed in connection with the affairs of the State receives a sum in his private capacity (not in his official capacity), does Article 284 require that sum to be paid into the public account?
- (A) Yes — all sums received by the officer in any capacity must be paid into the public account.
- (B) Yes — but only if the sum relates to a government cause.
- (C) No — Article 284 applies to moneys received by the officer 'in his capacity as such', so money received in a private capacity is not covered.
- (D) No — unless a court directs payment into the public account.
29.Under Article 285(1) of the Constitution, which of the following is the correct principle?
- (A) The property of the Union shall, save as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.
- (B) The property of each State shall be exempt from all taxes imposed by the Union.
- (C) Union officials are exempt from State taxes on their personal income.
- (D) Union property may be taxed by a State unless Parliament by law prohibits it.
30.A tax that was chargeable on Union property immediately before commencement was discontinued by the State after commencement and, several years later, the State reintroduces the same tax. Can the State rely on Article 285(2) to levy it without a Parliamentary law?
- (A) Yes — the original liability survives and can be revived under clause (2).
- (B) No — clause (2) permits such pre‑existing taxes only "so long as that tax continues to be levied in that State," so discontinuance breaks that protection.
- (C) Yes, but only if the tax is imposed at the same rate as before discontinuance.
- (D) Yes, provided the State legislature passes a new enabling statute.
31.Can a State impose a tax on the sale or purchase of goods that occurs in the course of import into India if Parliament formulates principles under Article 286(2) allowing it?
- (A) Yes — Parliament's principles can permit the State to tax imports
- (B) Yes — but only if Parliament also specifies the exact rates
- (C) No — Article 286(1)(b) forbids State laws imposing a tax in the course of import or export
- (D) Only if the goods are also declared by Parliament to be of special importance in inter‑State trade
32.Can Parliament enable a State to impose a tax on the consumption or sale of electricity that Article 287 otherwise prohibits?
- (A) Only with the concurrence of the Supreme Court.
- (B) No — the prohibition is absolute and cannot be altered.
- (C) Only by an amendment of the Constitution through a referendum.
- (D) Yes — 'Save in so far as Parliament may by law otherwise provide,' Parliament may by law provide otherwise.
33.According to the Explanation to Article 288(1), the expression "law of a State in force" includes which of the following?
- (A) Only laws of a State that were actually operating in all areas immediately before commencement.
- (B) Only laws passed after the commencement of the Constitution.
- (C) A law of a State passed before commencement and not previously repealed, even if it or parts of it were not then in operation in particular areas.
- (D) Only laws made by Parliament concerning inter-State rivers.
34.According to Article 289(1) of the Constitution, which of the following is correct?
- (A) The property and income of a State shall be exempt from Union taxation.
- (B) The property and income of a State shall be exempt from State taxation.
- (C) The property and income of the Union shall be exempt from State taxation.
- (D) The property and income of a State shall be subject to Union taxation unless Parliament provides otherwise.
35.Who has the authority under Article 289 to declare that a trade or class of trade is 'incidental to the ordinary functions of Government', thereby removing it from the scope of clause (2)?
- (A) Parliament by law.
- (B) The State Legislature by resolution.
- (C) The Union Executive by notification.
- (D) The Supreme Court by judicial declaration.
36.A pension is charged on the Consolidated Fund of a State, but the person served wholly or in part in connection with the affairs of the Union. Under Article 290, which fund is liable to contribute?
- (A) The State remains solely liable; the Union has no liability.
- (B) The liability is automatically split equally between the Union and the State.
- (C) The question must be referred to Parliament for decision.
- (D) The contribution shall be charged on and paid out of the Consolidated Fund of India (or of the other State where applicable).
37.According to the provision, the annual payment to the Devaswom Fund established in Tamil Nadu is intended for the maintenance of which of the following?
- (A) All religious institutions in India
- (B) Shrines in the State of Kerala
- (C) Hindu temples and shrines in the territories transferred to that State on the 1st day of November, 1956, from the State of Travancore-Cochin
- (D) Hindu temples throughout the whole of Tamil Nadu
38.Under Article 292, which authority's power extends to borrowing upon the security of the Consolidated Fund of India?
- (A) Parliament by itself
- (B) The President of India
- (C) The executive power of the Union
- (D) State governments
39.According to Article 292, if Parliament has not fixed any limits by law, can the executive still borrow upon the security of the Consolidated Fund of India?
- (A) Yes, because the phrase 'within such limits, if any' shows limits are optional
- (B) No, borrowing is prohibited until Parliament fixes limits
- (C) Yes, but only for emergency borrowings
- (D) No, unless the Supreme Court authorises it
40.If a State has fully repaid a loan previously made to it by the Government of India (or for which the Government of India gave a guarantee), can the State raise a new loan without the consent of the Government of India according to Article 293(3)?
- (A) No — a State may never raise loans without the consent of the Government of India.
- (B) Yes — but only if Parliament enacts a specific law allowing it.
- (C) Only after limits under Article 292 are revised.
- (D) Yes — if there is no outstanding part of a loan made to the State by the Government of India or in respect of which a guarantee has been given by the Government of India.
41.Article 294 is stated to be "subject to any adjustment made or to be made by reason of" which event?
- (A) The creation before the commencement of the Dominion of Pakistan or of the Provinces of West Bengal, East Bengal, West Punjab and East Punjab
- (B) A later Act of Parliament of India
- (C) A decision of the President of India
- (D) An order by a Governor
42.According to Article 295(1)(a), what happens to property and assets which immediately before the commencement of the Constitution were vested in any Indian State corresponding to a Part B State?
- (A) They vest in the Union if the purposes for which they were held will thereafter be purposes of the Union relating to matters in the Union List.
- (B) They remain with the successor State in all cases.
- (C) They are transferred to local bodies within that State.
- (D) They are held in trust for the former rulers and their descendants.
43.How does the proviso "subject to any agreement entered into in that behalf by the Government of India with the Government of that State" affect the operation of Article 295(1)?
- (A) It has no effect; clause (1) vesting is absolute and cannot be altered by agreement.
- (B) It only allows agreements to affect clause (2) matters, not clause (1).
- (C) It permits the Government of India and the State to agree arrangements that modify the automatic vesting or transfer described in clause (1).
- (D) It requires parliamentary approval before any agreement can alter vesting under clause (1).
44.Article 296 says that where property would have accrued to His Majesty or an Indian Ruler and it is not situate in a State, it shall vest in which authority?
- (A) The Ruler
- (B) The State where it was expected to accrue
- (C) The private person with best claim
- (D) The Union
45.A mineral deposit is found on the continental shelf off India's coast. Under Article 297, does ownership of that deposit vest in the Union?
- (A) No, continental shelf minerals vest in the coastal State
- (B) Only if Parliament enacts a special law
- (C) Yes, continental shelf minerals vest in the Union
- (D) Only if the deposit lies within territorial waters
46.Does Article 298 authorize the Union and the States to make contracts for any purpose?
- (A) No — it only allows contracts for governmental or administrative purposes
- (B) Yes — but only where there is express legislation permitting the contract
- (C) Yes — it expressly includes making contracts for any purpose
- (D) Only the Union may make contracts for any purpose; States cannot
47.Which statement most accurately captures the reciprocal limitation created by the provisos to Article 298?
- (A) The Union's executive power to carry on trade or business is always subject to State legislation, and the State's executive power is always subject to Parliament.
- (B) Each executive power is subject to the other's legislature only when the matter is not one with respect to which its own legislature may make laws — the Union's power is subject to State legislation insofar as Parliament may not make laws on it, and the State's power is subject to Parliament insofar as the State Legislature may not make laws on it.
- (C) The Union's power is subject to State legislation only when Parliament has made a law on the subject; the State's power is subject to Parliament only when the State legislature has made a law.
- (D) Both Union and State executive powers are entirely excluded from any legislative control in respect of trade or business matters that fall within their administrative functions.
48.Does Article 299(1) require contracts made by a State in the exercise of its executive power to be expressed as made by the Governor of that State?
- (A) Yes
- (B) No
- (C) Only if ratified by Parliament
- (D) Only if the contract involves transfer of property
49.Article 300(1) allows the Union and State governments to 'sue or be sued in relation to their respective affairs in the like cases as the Dominion ... might have sued or been sued' if the Constitution had not been enacted. This power is subject to which qualification?
- (A) It is subject to the President's prior sanction in each case.
- (B) It is subject to any provisions which may be made by Act of Parliament or of the Legislature of such State enacted by virtue of powers conferred by this Constitution.
- (C) It is subject to approval by the Supreme Court.
- (D) It is subject only to the law in force before the Constitution.
50.Which of the following rights is explicitly protected by the text of Article 300A?
- (A) Right to life and personal liberty.
- (B) Freedom of religion.
- (C) Right against deprivation of property except by authority of law.
- (D) Right to free speech and expression.
Answer key
Explanations
- 1. (A) The provision states: "In this Part, 'Finance Commission' means a Finance Commission constituted under article 280." Therefore the term, in this Part, specifically refers to a Finance Commission constituted under article 280.
- 2. (D) Article 264 expressly ties the term to a Finance Commission "constituted under article 280." It therefore does not extend the meaning to commissions constituted under other constitutional provisions.
- 3. (C) Article 265 states: "No tax shall be levied or collected except by authority of law," which implies collection without legal authority is not permitted. The provision does not make exceptions for amount, notice, or later validation within its text.
- 4. (A) Article 266(2) states that all other public moneys received by or on behalf of the Government of India shall be credited to the public account of India, distinguishing these from the Consolidated Fund items listed in clause (1).
- 5. (A) Article 267(1) states that Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled "the Contingency Fund of India." The provision therefore names the fund explicitly as the Contingency Fund of India.
- 6. (D) Article 267(2) provides that "The Legislature of a State may by law establish a Contingency Fund..." Thus the power to establish the State Contingency Fund lies with the State legislature.
- 7. (C) Clause (1)(b) specifies that in other cases (i.e. where not leviable in a Union territory) such duties shall be collected "by the States within which such duties are respectively leviable."
- 8. (C) Article 268A(1) provides that such tax "shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2)." Clause (2) reiterates that the proceeds "shall be (a) collected by the Government of India and the States; (b) appropriated by the Government of India and the States."
- 9. (A) Clause (1) of Article 269 states that taxes on the sale or purchase of goods and taxes on the consignment of goods shall be levied and collected by the Government of India but shall be assigned to the States, so the provision deals with those specific taxes.
- 10. (A) Explanation (b) to clause (1) explicitly defines "taxes on the consignment of goods" to include consignment whether it 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.
- 11. (B) Clause (2) states plainly that 'The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.'
- 12. (B) Article 270(3)(ii) defines 'prescribed' after a Finance Commission is constituted as being prescribed by the President by order after considering the recommendations of the Finance Commission.
- 13. (A) The provision states that "Parliament may at any time increase any of the duties or taxes referred to in those articles by a surcharge for purposes of the Union," which gives Parliament the power to increase those duties or taxes by way of a surcharge. It does not say Parliament may directly amend base rates, transfer them to States, or abolish them.
- 14. (B) Article 271 states that the "whole proceeds of any such surcharge shall form part of the Consolidated Fund of India," meaning all the surcharge revenue goes to the Union's Consolidated Fund. It does not provide for state credit, apportionment, or a separate discretionary parliamentary fund.
- 15. (C) Article 273(3) expressly states that the expression 'prescribed' has the same meaning as in Article 270. The provision thus directs the reader to Article 270 for that meaning.
- 16. (B) Article 274(2)(a) expressly defines a 'tax or duty in which States are interested' to include a tax the whole or part of the net proceeds whereof are assigned to any State. This is the definition given in clause (2).
- 17. (A) Article 275(1) states that sums as Parliament may by law provide shall be charged on the Consolidated Fund of India each year as grants‑in‑aid to States which Parliament determines to be in need of assistance. The clause therefore deals with Union grants‑in‑aid to needy States, charged on the Consolidated Fund of India.
- 18. (B) Article 275(1A)(i) expressly provides that if the autonomous State comprises only some of those tribal areas, the sums payable under clause (a) shall be apportioned between the State of Assam and the autonomous State as the President may, by order, specify. Therefore apportionment by presidential order is mandated.
- 19. (D) Article 276(2) caps the amount "payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority" at Rs. 2,500. The wording limits liability "to any one" authority, so different authorities can each impose amounts subject to their own separate Rs. 2,500 cap (clause (2)).
- 20. (C) The Article refers to taxes "which... were being lawfully levied by the Government of any State or by any municipality or other local authority or body". It does not refer to Parliament or private bodies in this provision.
- 21. (B) Article 279(1) explicitly defines "net proceeds" as "the proceeds thereof reduced by the cost of collection." This shows cost of collection is to be deducted from the proceeds.
- 22. (D) Article 279(2) begins "Subject as aforesaid, and to any other express provision of this Chapter, a law made by Parliament or an order of the President may ..." This means the power is subject to the prior clause(s) (e.g., the definition and certification in (1)) and to any other express provisions of the Chapter.
- 23. (C) Article 280(3)(a) makes it the Commission's duty to recommend to the President the distribution between the Union and the States of the net proceeds of taxes which are to be, or may be, divided between them, and the allocation between the States of the respective shares. Preparing the budget, auditing accounts and fixing tax rates are not functions listed in Article 280.
- 24. (B) The provision requires that recommendations be laid "together with an explanatory memorandum as to the action taken thereon." Thus an explanatory memorandum about the action taken on the recommendations must accompany them.
- 25. (C) The provision begins: 'The Union or a State may make any grants...' which directly authorizes either the Union or a State to make grants. It does not mention municipal or local bodies or restrict the power to Parliament or State Legislatures alone.
- 26. (B) The wording 'Parliament or the Legislature of the State, as the case may be' shows that the reference depends on who makes the grant: when a State makes a grant the relevant reference is to 'the Legislature of the State.' Thus the State Legislature is the body indicated in that case.
- 27. (C) Article 283(1) gives Parliament power to make law for Union matters and the President power to make interim rules; Article 283(2) gives the State Legislature power to make law and the Governor power to make interim rules. The third pairing matches this.
- 28. (C) Article 284 applies to moneys received by an officer 'in his capacity as such.' Money received by the officer in a private capacity falls outside that phrase and therefore is not covered by the mandatory payment requirement.
- 29. (A) Clause (1) states that "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." This makes Union property generally exempt from State taxation (subject to Parliament law).
- 30. (B) Clause (2) permits pre‑existing taxes to continue "so long as that tax continues to be levied in that State." If the tax was discontinued, that continuity is broken, and clause (2) cannot be relied upon to revalidate a later reintroduction without parliamentary law.
- 31. (C) Article 286(1)(b) clearly prohibits any law of a State from imposing or authorising the imposition of a tax on a sale or purchase that takes place in the course of import into, or export out of, the territory of India. Article 286(2) only allows Parliament to formulate principles for deciding when a sale is in those categories; it does not permit State taxes in those cases.
- 32. (D) The opening words of the Article read 'Save in so far as Parliament may by law otherwise provide,' which means Parliament may, by law, provide otherwise and thus can authorize deviations from the prohibition contained in the Article.
- 33. (C) The Explanation explicitly states that "law of a State in force" includes a law of a State passed before the commencement and not previously repealed, notwithstanding that it or parts may not then be in operation either at all or in particular areas. Hence option C is correct.
- 34. (A) Article 289(1) expressly states that 'The property and income of a State shall be exempt from Union taxation.' This clause makes the exemption from Union taxation categorical for State property and income.
- 35. (A) Article 289(3) specifies that Parliament may by law declare a trade or class of trade to be incidental to ordinary governmental functions, and in that event clause (2) will not apply. The provision assigns this power to Parliament.
- 36. (D) Clause (b) provides that where a charge is on the Consolidated Fund of a State but the person served in connection with the affairs of the Union, "there shall be charged on and paid out of the Consolidated Fund of India or the Consolidated Fund of the other State, such contribution".
- 37. (C) The provision specifies the Tamil Nadu payment is "for the maintenance of Hindu temples and shrines in the territories transferred to that State on the 1st day of November, 1956, from the State of Travancore-Cochin." Therefore it is limited to those transferred territories.
- 38. (C) The provision states "The executive power of the Union extends to borrowing upon the security of the Consolidated Fund of India...". It therefore attributes the borrowing power to the executive of the Union, not to Parliament or the states.
- 39. (A) The Article qualifies limits with the words "if any, as may from time to time be fixed by Parliament by law," indicating Parliament may or may not fix limits. The executive's power to borrow is stated subject to such limits if they exist, so absence of fixed limits does not, by the text, preclude borrowing.
- 40. (D) Article 293(3) prohibits a State from raising a loan without the consent of the Government of India "if there is still outstanding any part of a loan" made or guaranteed by the Government of India. If the earlier loan is fully repaid (no outstanding part), that prohibition does not apply.
- 41. (A) The proviso to Article 294( a ) and ( b ) makes the succession provisions subject to any adjustment made or to be made by reason of the creation before commencement of the Dominion of Pakistan or the listed provinces. Thus adjustments tied to that creation are expressly contemplated by the Article.
- 42. (A) Article 295(1)(a) expressly states that such property and assets shall vest in the Union if the purposes for which they were held immediately before commencement will thereafter be purposes of the Union relating to matters in the Union List. The provision conditions vesting on the purposes being Union List matters.
- 43. (C) Article 295(1) is expressly made "subject to any agreement entered into" by the Government of India with the State, which means such agreements can modify how the vesting or transfer in clause (1) operates. The provision itself places the vesting subject to bilateral agreement without adding conditions such as parliamentary approval.
- 44. (D) The article provides that "if it is property situate in a State, vest in such State, and shall, in any other case, vest in the Union." Thus property not situate in a State falls into the "any other case" and vests in the Union.
- 45. (C) Clause (1) expressly states that lands, minerals and other things of value underlying the ocean within the continental shelf shall vest in the Union. Therefore a mineral deposit on the continental shelf vests in the Union.
- 46. (C) The text of Article 298 expressly includes "the making of contracts for any purpose" as part of the executive power of the Union and of each State. There is no textual qualification in the provision limiting contracts to governmental purposes or to one party only.
- 47. (B) The provisos create a reciprocal limitation: Article 298(a) makes the Union's executive power subject to State legislation when the subject is not one with respect to which Parliament may make laws, and (b) makes the State's executive power subject to Parliament when the subject is not one with respect to which the State Legislature may make laws. The correct option restates this reciprocal conditional limitation.
- 48. (A) Article 299(1) requires that all contracts made in the exercise of the executive power of a State shall be expressed to be made by the Governor of the State. The provision covers contracts by States as well as by the Union and contains no condition about parliamentary ratification or property transfer.
- 49. (B) Article 300(1) explicitly qualifies this continuity by stating it is 'subject to any provisions which may be made by Act of Parliament or of the Legislature of such State enacted by virtue of powers conferred by this Constitution.' Thus parliamentary or state legislation can modify this position.
- 50. (C) The provision reads: 'No person shall be deprived of his property save by authority of law.' It thus protects against deprivation of property except where permitted by law.