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105
THE CONSTITUTION OF INDIA

Part XII.--Finance, Property, Contracts and Suits.--Arts.283-286.

(2)The custody of the Consolidated Fund of a tate and the Contingency Fund of a State, the payment of moneys into such Funds,the withdrawal of moneys therefrom, the custody of public moneys other than those credited to such Funds received by or on behalf of the Government of the State, their payment into the public account of the State and the withdrawal of moneys from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated by law made by the Legislature of the State, and, until provision in that behalf is so made, shall be regulated by rules made by the Governor of the State.

284.All moneys received by or deposited with- Custody of suitorm'
deposits and
other moneys
received by pub-
lic servants and
courts.

(a)any officer employed in connection with the affairs of the Union or of a State in his capacity as such, other than revenues or public moneys raised or received by the Government of India or the Government of the State,as the case may be, or
(b) any court within the territory of India to the credit of any cause, matter, account or persons,

shall be paid into the public account of India or the public account of the State, as the case may be.

Exemption of pro-
perty of the
Union from
State taxation.
285.(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.

(2)Nothing in clause (1) shall, until Parliament by law other-wise provides, prevent any authority within a State from levying any tax on any property of the Union to which such propertv was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.

Restrictions as to
impositions of tax
on the sale
purchase of
goods
286.(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place--

(a)outside the State ; or
(b)in the course of the import of the goods into, or export of the goods out of, the territory of India.

This clause shall not apply to the State of Jammu and Kashmir.

The words for Rajpramukh" omitted by the Constitution (Seventh Amendment) Act, 1956,8.29 and Sch.

In its application to the State of Jammu and Kashmir, references to the State' shall not be construed as references to the State of Jammu and Kashmir.