Constitution of India

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Article 277

Savings

Part XII: Finance, Property, Contracts and Suits

Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.

The Constitution of India (As on 1 May 2026). Includes every amendment up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. The small raised numbers in the text point to the amendment notes below.

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