Article 27 of Constitution of India
Article 27 of the Indian Constitution: Text and Meaning
Text of Article 27
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.
Explanation and Context
1. Purpose of Article 27
Article 27 is part of Part III (Fundamental Rights) and safeguards the financial freedom of citizens with respect to religion.
It ensures that:
No citizen shall be forced to fund religious activities or institutions against their will through taxation.
Specifically, it prohibits compulsory payment of taxes whose proceeds are earmarked for promoting or maintaining a particular religion or religious denomination.
2. Key Features
It does not prohibit general taxation but only taxation that is specifically appropriated to support a particular religion.
The article aims to maintain religious neutrality in the use of public funds.
It protects citizens from being compelled to support religions they do not follow or support.
3. Scope
Applies only where tax proceeds are earmarked or appropriated exclusively for a religion or religious denomination.
General taxes used for secular purposes or evenly distributed religious welfare activities do not violate Article 27.
4. Relation with Other Articles
It complements Article 25 (freedom of religion) and Article 26 (freedom to manage religious affairs).
Upholds secularism by preventing state compulsion in religious funding.
Landmark Case Laws on Article 27
1. Commissioner of Income Tax v. Shri L. T. Swamiar (1962)
Facts: The issue was whether tax exemptions granted to religious institutions violated Article 27.
Held: The Court observed that tax exemptions granted to religious or charitable institutions do not amount to compulsory payment of taxes by citizens for religion.
Significance: Article 27 applies only when a person is compelled to pay tax specifically for religious purposes. Tax exemptions or benefits for religious institutions do not violate the article.
2. S.R. Bommai v. Union of India (1994)
This is a landmark federalism case but it also touched upon secularism and religious neutrality.
The Supreme Court upheld the secular character of the Indian Constitution.
The principles behind Article 27 reinforce the Court’s observations that State must not promote or fund any religion.
3. A.S. Narayana Deekshitulu v. State of Andhra Pradesh (1959)
The issue was related to state financial aid to temples and religious institutions.
The Court held that government funding or grants to religious institutions are not prohibited by Article 27 as long as the payment is not compulsorily extracted through taxes earmarked for religious purposes.
Voluntary grants or general funds can be used, but compulsory taxes designated for one religion would violate Article 27.
Summary of Article 27
| Aspect | Explanation |
|---|---|
| Right | Protection against compulsory payment of taxes for religion |
| Type of Taxes Covered | Taxes specifically appropriated for religious promotion or maintenance |
| General Taxes | Not prohibited, if used for secular or general welfare |
| Protection | Ensures religious neutrality of State finances |
| Scope | Prevents State from compelling citizens to fund religions they don’t follow |
Why is Article 27 Important?
Upholds the principle of secularism in India.
Prevents the State from favoring any religion financially.
Protects minorities and individuals from forced religious taxation.
Ensures that citizens’ tax money is used in a neutral and just manner.
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