Article 272 - [Omitted] Taxes which are levied and collected by the Union and may be distributed between the Union and the State - Constitution of India

1 [****] ************** NOTES:- 1 . Omitted vide section 4 of the Constitution (Eightieth Amendment) Act, 2000 , w.e.f. 9.6.2000 , before it was read as, 272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States. Union duties of excise other than such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied and collected by the Government of India, but, if Parliament by law so provides, there shall be paid out of the Consolidated Fund of India to the States to which the law imposing the duty extends sums equivalent to the whole or any part of the net proceeds of that duty, and those sums shall be distributed among those States in accordance with such principles of distribution as may be formulated by such law. Note:- Article 272 omitted vide section 4 of the Constitution (Eightieth Amendment) Act, 2000 , section 4(2) (3) in this regard provide: (2) Notwithstanding anything contained in sub-section (1), where any sum equivalent to the whole or any part of the net proceeds of the Union duties of excise including additional duties of excise which are levied and collected by the Government of India and which has been distributed as grants-in-aid to the States after the 1st day of April, 1996, but before the commencement of this Act, such sum shall be deemed to have been distributed in accordance with the provisions of Article 270, as if Article 272 had been omitted with effect from the 1st day of April, 1996. (3) Any sum equivalent to the whole or any part of the net proceeds of any other tax or duty that has been distributed as grants-in-aid to the States after the 1st day of April, 1996 but before the commencement of this Act shall be deemed to have been distributed in accordance with the provisions of Article 270.