Property accruing by escheat or lapse or as bona vacantia
Quick Summary (TL;DR)
Article 296 (Property accruing by escheat or lapse or as bona vacantia): Regulates taxation authority, public funds, revenue sharing, contracts, and property rights under Part XII.
In Simple Citizen Words
Article 296 ('Property accruing by escheat or lapse or as bona vacantia') in Part XII (Finance, Property, Contracts and Suits) regulates public money and property. It covers constitutional rules on valid taxation (Art 265), Consolidated and Contingency Funds (Arts 266–267), GST & tax devolution between Union and States (Arts 268–281), government borrowing and contracts (Arts 292–299), liability of the State to be sued by citizens (Art 300), and the constitutional Right to Property (Art 300A). Specifically: Subject as hereinafter provided, any property in the territory of India which, if this Constitution had not come into operation, would have accrued to His Majesty or, as the case may be, to the Ruler of an Indian State by escheat or lapse,...
Key Constitutional Provisions
Constitutional Mandate (Art. 296): Directly codifies the legal rule for 'Property accruing by escheat or lapse or as bona vacantia' under Part XII
Sets a direct, self-contained constitutional command binding on public authorities across India
Any administrative or legislative action violating Article 296 can be challenged before the High Court (Art. 226) or Supreme Court
Exceptions & Reasonable Restrictions
Under Article 265, no tax or fee can be levied or collected by executive order without an enacted law, and no money can be withdrawn from the Consolidated Fund without Parliamentary/Legislative appropriation.
Why This Matters in Daily Life
Protects citizens against arbitrary tax demands and illegal property seizure while enforcing strict fiscal discipline on governments.
Want deeper legal & historical context? Explore the official Bare Act or Supreme Court Precedents & CAD Debates: