Actual Article
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.
UPSC Notes for Article 27
- Scope: Article 27 ensures that the State does not use public funds to promote or maintain any particular religion or religious denomination.
- Secularism: It underscores the secular character of the Indian state, preventing the use of tax revenues for religious purposes.
- Non-Discrimination: The provision aims to maintain equality and non-discrimination among citizens, irrespective of their religion.
Important Cases and Commissions Related to Article 27
- The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt (1954): This case clarified that Article 27 does not prohibit the levy of a fee for services rendered by the state. It differentiated between a tax and a fee, emphasizing that fees collected for administrative purposes related to religious institutions do not violate Article 27.
- P. E. Madhavan v. State of Madras (1958): The court ruled that the imposition of a fee on pilgrims visiting a temple did not violate Article 27, as the fee was for regulatory purposes and not a tax for promoting a religion.
- Union of India v. Jindal (2004): This case dealt with the application of Article 27 in the context of educational institutions. The Supreme Court ruled that using public funds to support religious instruction in government-run educational institutions was unconstitutional.
Important Reports Related to Article 27
- The Sarkaria Commission Report (1983): This report on Centre-State relations emphasized the need for a clear separation between religion and state functions, aligning with the principles of Article 27.
- The NITI Aayog Report on Religious Institutions (2017): This report discussed the funding and management of religious institutions, advocating for transparency and accountability without promoting any particular religion through public funds.
Additional Insights
- Tax and Fee Distinction: It is crucial to understand the distinction between a tax (a compulsory exaction of money by a public authority for public purposes) and a fee (a charge for a specific service rendered). Article 27 specifically addresses taxes, not fees.
- Government Grants: While Article 27 restricts the use of taxes for religious purposes, it does not prevent the state from providing grants to religious institutions for secular activities such as education or healthcare.
- Secular Activities: The state can fund secular activities carried out by religious institutions as long as the funds are not used for religious promotion.
Previous Year Prelims Questions Related to Article 27
- UPSC Prelims 2014: Which one of the following statements is correct?
- (a) Article 27 prohibits the State from making any payment for the promotion or maintenance of any particular religion or religious denomination.
- (b) Article 27 allows the State to levy a tax for the promotion of any particular religion.
- (c) Article 27 ensures that no person is compelled to pay taxes, the proceeds of which are used for promoting any particular religion.
- (d) Article 27 allows the State to use public funds for religious activities. Answer: (c) Article 27 ensures that no person is compelled to pay taxes, the proceeds of which are used for promoting any particular religion.
- UPSC Prelims 2018: With reference to the provisions of the Constitution of India, which one of the following statements is correct?
- (a) Article 26 deals with the right to manage religious affairs.
- (b) Article 27 deals with the freedom to profess, practice, and propagate religion.
- (c) Article 28 deals with the prohibition of religious instruction in state-aided institutions.
- (d) Article 27 deals with the prohibition of taxes for religious purposes. Answer: (d) Article 27 deals with the prohibition of taxes for religious purposes.
Previous Year Mains Questions Related to Article 27
- UPSC Mains 2016: Discuss the significance of the secular principles enshrined in the Indian Constitution with special reference to Articles 25 to 28. How do these articles promote secularism in India? (15 marks)
- UPSC Mains 2019: How does the Indian Constitution ensure the separation of religion from politics? Examine with reference to Articles 27 and 28. (10 marks)
By comprehensively studying Article 27, its provisions, judicial interpretations, and previous exam questions, UPSC aspirants can deepen their understanding of the constitutional safeguards against the use of public funds for religious purposes, reinforcing the secular nature of the Indian state.