अनुच्छेद 243X

Article 243X was added by the 74th Constitutional Amendment (1992), part of a package that gave urban local bodies (Municipalities) constitutional recognition and status, similar to how Panchayats got recognized for rural areas. Before this, municipalities' financial powers depended entirely on state whims and ordinary state laws with no constitutional backing. This Article ensures municipalities have a constitutionally anticipated framework for revenue — their own tax powers, shared state taxes, grants, and dedicated funds — so they can function as genuine local self-governments rather than being financially dependent and powerless bodies.

• धरण: Article 243X itself directly gives municipalities the power to tax citizens.

  घटना: The Article only allows the State Legislature to pass a law granting such powers; municipalities have no automatic taxing power without that specific state law.

  सामायिक करा

• धरण: Once a state passes such a law, municipalities can tax anything they want without limits.

  घटना: The State law itself must specify the procedures, conditions, and limits — municipal taxing power is always bounded by what the state law permits.

  सामायिक करा