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What is Article 27 of Indian constitution| deals with the freedom from paying taxes for the promotion of any particular religion.

What is Article 27 of Indian constitution


 Article 27 of the Indian Constitution deals with the freedom from paying taxes for the promotion of any particular religion.


📜 Text of Article 27 (Simplified)

“No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.”


Meaning of Article 27

  • The State cannot force citizens to pay taxes that are used to promote any specific religion.

  • India is a secular country — there is no state religion.

  • The government must remain neutral in matters of religion.


🔍 Key Points

Feature Description
What it prohibits Taxes used specifically for religious promotion
What it allows General welfare spending that might incidentally benefit religious places
Applies to All persons, not just citizens
Ensures Separation of religion from State funding

✔️ Allowed under Article 27:

  • Maintenance of religious places if it's part of general cultural heritage.

  • Example: Government funding for preserving ancient temples or mosques as heritage sites.

❌ Not Allowed:

  • Collecting tax money to build or promote activities of one particular religion only.


🧠 Important Case:

Commissioner, Hindu Religious Endowments v. Sri Lakshmindra Thirtha Swamiar (1954)

The Supreme Court ruled that taxes meant specifically for religious promotion are barred by Article 27, but fees for administration or regulation of religious institutions are not barred.


📌 Summary of Article 27

Aspect Description
Main purpose Prevent use of tax money for religious promotion
Ensures Secularism and equal treatment of all religions
Applies to All religions and denominations
Type of restriction On financial support to religions using public taxation