Grants in lieu of export duty on jute and jute products
Quick Summary (TL;DR)
Article 273 (Grants in lieu of export duty on jute and jute products): Regulates taxation authority, public funds, revenue sharing, contracts, and property rights under Part XII.
In Simple Citizen Words
Article 273 ('Grants in lieu of export duty on jute and jute products') 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: (1) There shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of the States of Assam, Bihar, Orissa and West Bengal, in lieu of assignment of any share of the net proceeds in each year of export...
Key Constitutional Provisions
Constitutional Mandate (Art. 273): Directly codifies the legal rule for 'Grants in lieu of export duty on jute and jute products' under Part XII
Structured across 3 clause(s) with clear procedural conditions
Any administrative or legislative action violating Article 273 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Article 265, no tax or fee can be levied or collected by executive order without an enacted law, and no money can be withdrawn from the Consolidated Fund without Parliamentary/Legislative appropriation.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: