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| What is Article 27 of Indian constitution |
Article 27 of the Indian Constitution
Freedom as to payment of taxes for promotion of any
particular religion
Text of Article 27
“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.”
Explanation
Article 27 is a part of the constitutional guarantee ensuring
secularism in India.
It prohibits the State from:
- Levying
a tax, the proceeds of which are earmarked for promoting or
maintaining a specific religion or religious denomination.
The focus is on specific appropriation — if the money
collected is exclusively used for a religion, it violates Article 27.
However, it does not prohibit:
- Collection
of general taxes, even if part of the expenditure benefits a religion incidentally
(e.g., road construction to a temple).
- Spending
on secular aspects of religious places like sanitation, security, or
heritage preservation.
Key Features
1. Applicable
to all persons — citizens and non-citizens.
2. Preserves
religious neutrality in taxation.
3. Permissible
expenditure:
o Maintenance
of historical monuments with religious significance (as heritage).
o Infrastructure
around religious places for public use.
4. Prohibited
expenditure:
o Direct
funding for rituals, ceremonies, or maintenance of a religion’s clergy from
earmarked taxes.
Purpose of Article 27
- To
separate the financial functions of the State from religious
promotion.
- To
ensure that taxpayers are not compelled to support a religion they may not
follow.
- To
uphold the secular character of the Indian Republic.
Examples
Violation:
- A
state imposes a special “mosque fund tax” where all proceeds go directly
to mosque upkeep — this is unconstitutional.
Not a violation:
- Government
collects general property tax, part of which is used to improve lighting
around churches — because it serves a public safety purpose.
Important Judgments
1. Commissioner,
Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Shirur
Mutt (1954)
o The Supreme
Court clarified that Article 27 applies to specific appropriation of tax
proceeds for religion, but not to general taxation for secular purposes.
2. Jagannath
Ramanuj Das v. State of Orissa (1954)
o Fees
collected from temples for their administrative regulation do not violate
Article 27 since the purpose is secular management, not religious promotion.
3. Sri
Venkataramana Devaru v. State of Mysore (1958)
o Reinforced
that secular activities associated with religion can be regulated and funded
without violating Article 27.
Relation with Other Provisions
- Article
25: Individual freedom of religion.
- Article
26: Rights of religious denominations.
- Article
28: Freedom from religious instruction in certain
educational institutions.
- Together,
Articles 25–28 safeguard religious freedom while ensuring the State
remains neutral.
Conclusion
Article 27 is a financial safeguard of secularism.
It ensures the State does not compel citizens to fund religion through
taxation, keeping public finance independent of religious bias, while allowing
secular expenditures even if they indirectly benefit religious places.
MCQs on Article 27 — Freedom as to payment of taxes for
promotion of any particular religion
Article 27 prohibits:
A) Levying any kind of tax in India
B) Levying a tax whose proceeds are specifically appropriated for promoting a
religion
C) Levying property tax
D) Levying GST
Answer: B
Explanation: Article 27 restricts taxation for the exclusive promotion
or maintenance of a religion.
Article 27 applies to:
A) Only citizens of India
B) All persons within India
C) Only minorities
D) Only religious institutions
Answer: B
Explanation: The protection is available to all persons, citizens and
non-citizens alike.
The key phrase in Article 27 is:
A) “Public order”
B) “Specific appropriation”
C) “Reasonable restrictions”
D) “Secular expenditure”
Answer: B
Explanation: The prohibition applies only where tax proceeds are
specifically appropriated for a religion.
Which of the following is NOT a violation of Article 27?
A) Special tax for church repairs
B) General property tax used for city lighting including around mosques
C) Tax to pay salaries of temple priests
D) Tax exclusively for constructing a new gurudwara
Answer: B
Explanation: Incidental benefit to a religion from general taxes is
allowed.
Which case clarified the scope of Article 27?
A) Kesavananda Bharati case
B) Shirur Mutt case
C) Golaknath case
D) S.R. Bommai case
Answer: B
Explanation: Shirur Mutt case explained that only specific appropriation
violates Article 27.
Can the State fund repairs of a heritage mosque using general
tax revenue?
A) No
B) Yes, if for heritage preservation
C) Yes, only if majority approves
D) No, unless ordered by court
Answer: B
Explanation: Preservation of heritage is a secular purpose even if the
building is religious.
Article 27 is part of which constitutional theme?
A) Fundamental Rights
B) Directive Principles of State Policy
C) Fundamental Duties
D) Preamble
Answer: A
Explanation: Article 27 is within Part III of the Constitution
(Fundamental Rights).
Which Articles are closely related to Article 27?
A) Articles 14–16
B) Articles 25–28
C) Articles 29–30
D) Articles 19–22
Answer: B
Explanation: Articles 25–28 together deal with religious freedom and
secularism.
Can a State impose a temple entry fee for tourists under
Article 27?
A) No
B) Yes, if for maintenance and security
C) No, because it’s religious
D) Yes, but only on foreigners
Answer: B
Explanation: Fees for secular purposes like maintenance are allowed.
Which case upheld fees from temples for administration as
valid?
A) Jagannath Ramanuj Das v. State of Orissa
B) Indira Gandhi v. Raj Narain
C) Azeez Basha v. Union of India
D) Mohd. Ahmed Khan v. Shah Bano Begum
Answer: A
Explanation: The Court held such fees are for secular regulation, not
religious promotion.
“Promotion or maintenance of any particular religion” in
Article 27 means:
A) Any cultural activity
B) Specifically religious activities and upkeep
C) Public events
D) Educational programs
Answer: B
Explanation: It refers to direct religious functions, ceremonies, and
upkeep.
Can public funds be used to provide free electricity to all
religious places?
A) Yes, if equally to all religions
B) No, never
C) Yes, only to temples
D) No, only to minority institutions
Answer: A
Explanation: Equal treatment to all religions does not violate Article
27.
Which constitutional principle is reinforced by Article 27?
A) Rule of Law
B) Secularism
C) Socialism
D) Federalism
Answer: B
Explanation: It ensures no taxpayer funds are earmarked for a specific
religion.
Is expenditure on Kumbh Mela management from public funds a
violation?
A) Yes
B) No, if expenditure is for crowd control, sanitation, etc.
C) Yes, always
D) No, if approved by Parliament
Answer: B
Explanation: Spending on secular aspects like security is permissible.
“No person shall be compelled to pay taxes…” in Article 27
means:
A) Voluntary taxation
B) Prohibition of coercion for religious funding
C) Ban on taxes for public purposes
D) Ban on GST
Answer: B
Explanation: Compulsion to fund religion through taxes is prohibited.
Which is an example of specific appropriation prohibited by
Article 27?
A) General fund for tourism promotion
B) Fund exclusively for temple idol purchase
C) Road construction in pilgrimage town
D) Festival security expenses
Answer: B
Explanation: Exclusive religious spending from taxes is barred.
Can the State maintain accounts of religious endowments?
A) No
B) Yes, as part of secular regulation
C) Yes, only for minority religions
D) No, unless ordered by court
Answer: B
Explanation: Administration for secular purposes is allowed.
Article 27 is enforceable by:
A) Parliament only
B) High Courts and Supreme Court
C) Election Commission
D) Finance Commission
Answer: B
Explanation: It is a Fundamental Right enforceable under Articles 32 and
226.
A law imposing tax on pilgrims to a specific shrine violates
Article 27?
A) Yes
B) No, if voluntary
C) No, if for public services
D) Only if minority shrine
Answer: A
Explanation: Such tax is earmarked for a religion, hence
unconstitutional.
In Sri Venkataramana Devaru case, the Court held:
A) Article 27 is absolute
B) Secular activities connected with religion can be funded
C) Religious rituals can be funded by State
D) Taxpayers must support national religion
Answer: B
Explanation: Secular aspects even if linked to religion can be funded.
Which part of the Constitution contains Article 27?
A) Part I
B) Part III
C) Part IV
D) Part IVA
Answer: B
Explanation: Part III contains Fundamental Rights, including Article 27.
Can State funds be used for flood relief to religious places?
A) No, never
B) Yes, if relief is for public benefit and not religious promotion
C) Yes, only to temples
D) Yes, only to minority shrines
Answer: B
Explanation: Disaster relief is a secular purpose.
Article 27 ensures taxpayers are not forced to:
A) Fund general public projects
B) Fund religion-specific activities
C) Fund police departments
D) Fund schools
Answer: B
Explanation: The prohibition is on religion-specific funding through
taxes.
Which is NOT related to Article 27?
A) Secularism
B) Religious neutrality of State
C) Specific appropriation
D) Freedom of speech
Answer: D
Explanation: Freedom of speech is Article 19(1)(a), not linked to
Article 27.
Which body can declare a tax unconstitutional under Article
27?
A) Parliament
B) State Legislature
C) Supreme Court or High Court
D) Election Commission
Answer: C
Explanation: Judiciary has power of constitutional review.
Can general taxes be used for preserving paintings in a
church?
A) Yes, if for heritage preservation
B) No, because it’s religious property
C) Yes, but only if privately funded
D) No, unless church allows
Answer: A
Explanation: Preservation for heritage is secular.
Which Act regulates immoral traffic in human beings?
A) Representation of the People Act
B) Immoral Traffic (Prevention) Act, 1956
C) Indian Penal Code
D) Prevention of Corruption Act
Answer: B
Explanation: This is unrelated to Article 27 but deals with Article 23
issues.
The term “religion” in Article 27 includes:
A) Only major religions
B) All recognised and unrecognised religions
C) Only State-approved religions
D) Only cultural practices
Answer: B
Explanation: Indian secularism applies to all faiths equally.
If tax proceeds are partly used for religious promotion and
partly for secular work, Article 27:
A) Is violated
B) Is not violated if allocation is general and not specific
C) Is never applicable
D) Applies only to minorities
Answer: B
Explanation: Only specific earmarking violates Article 27.
In which case was it held that regulation of secular aspects
of religious institutions does not violate Article 27?
A) Shirur Mutt case
B) Golaknath case
C) Minerva Mills case
D) ADM Jabalpur case
Answer: A
Explanation: The Shirur Mutt judgment clarified this.
Article 27 aims to prevent:
A) Tax evasion
B) Forced religious funding
C) Religious conversions
D) Communal riots
Answer: B
Explanation: It prevents compulsory payment of taxes for religion.
Which is an example of permissible incidental benefit under
Article 27?
A) Paying priest’s salary
B) Constructing a road to a pilgrimage site
C) Printing religious books from tax money
D) Funding religious rituals
Answer: B
Explanation: Infrastructure benefits all and is secular.
Does Article 27 allow State funding for police deployment at
a religious festival?
A) Yes, as public safety is a secular function
B) No, because it’s linked to religion
C) Yes, but only if festival is national
D) No, unless festival is in capital
Answer: A
Explanation: Public safety is secular, even if event is religious.
If a tax is collected for maintaining a temple’s sanitation
facilities, is it a violation?
A) Yes
B) No, as it serves public health
C) Yes, unless temple is heritage site
D) No, if priest agrees
Answer: B
Explanation: Sanitation is a secular service.
The bar under Article 27 applies to:
A) Only Union taxes
B) Only State taxes
C) Both Union and State taxes
D) Only municipal taxes
Answer: C
Explanation: It applies to all levels of government.
Which of these is NOT an incidental benefit?
A) Lighting streets near a mosque
B) Repairing drainage near a church
C) Buying religious idols from tax money
D) Maintaining heritage architecture of a temple
Answer: C
Explanation: Idol purchase is direct religious promotion.
Is government subsidy for Haj pilgrimage allowed under
Article 27?
A) No, as it is direct promotion
B) Yes, if for secular aspects only
C) Yes, unconditionally
D) No, unless approved by SC
Answer: A
Explanation: Direct religious promotion from taxes violates Article 27.
Can the State provide grants for school education in
missionary schools?
A) Yes, if for secular education
B) No, as they are religious institutions
C) Yes, but only to Hindu schools
D) No, unless minority-run
Answer: A
Explanation: Aid for secular education is permitted.
What is the main difference between Article 27 and 28?
A) 27 is about taxes; 28 is about religious instruction in institutions
B) 27 is about education; 28 is about taxes
C) Both are about education
D) Both are about taxation
Answer: A
Explanation: Article 27 is financial, Article 28 is educational.
Which value is most upheld by Article 27?
A) Democracy
B) Secularism
C) Socialism
D) Liberty of movement
Answer: B
Explanation: It reinforces the secular nature of the State.
Can the State levy a pilgrim tax for development of
pilgrimage facilities?
A) Yes, always
B) No, if proceeds are exclusively for that religion
C) Yes, if approved by Parliament
D) No, unless voluntary
Answer: B
Explanation: Exclusive appropriation is prohibited.
If general taxes are used to build a public library in a
temple complex, is it valid?
A) Yes, if library is open to all
B) No, because temple is religious place
C) Yes, only for Hindus
D) No, unless temple trust funds it
Answer: A
Explanation: Secular public use is allowed.
Does Article 27 apply to user fees for voluntary services?
A) No
B) Yes
C) Only to State fees
D) Only to Union fees
Answer: A
Explanation: Voluntary contributions are not taxes.
In which year was the Shirur Mutt case decided?
A) 1950
B) 1952
C) 1954
D) 1956
Answer: C
Explanation: Supreme Court’s landmark judgment came in 1954.
Article 27 primarily prevents:
A) Religious conversion by force
B) State favoritism in tax allocation
C) Religious processions
D) Cultural exchanges
Answer: B
Explanation: It stops earmarked tax for one religion.
Can Parliament pass a law funding interfaith harmony events
from taxes?
A) Yes
B) No
C) Yes, but only for minority faiths
D) No, unless approved by States
Answer: A
Explanation: Promoting unity is secular.
Which is an example of indirect benefit under Article 27?
A) Road construction near shrine
B) Purchase of religious texts
C) Salary to religious leaders
D) Festival rituals funding
Answer: A
Explanation: Road serves public at large.
The constitutional remedy for violation of Article 27 is:
A) Writ petition under Article 32 or 226
B) Complaint to Election Commission
C) Appeal to Governor
D) Public protest
Answer: A
Explanation: Writ jurisdiction enforces Fundamental Rights.
Which secular service is permissible even if done for a
religious place?
A) Funding rituals
B) Providing police security
C) Paying clergy salaries
D) Buying prayer materials
Answer: B
Explanation: Security is secular in nature.
Which doctrine supports Article 27’s spirit?
A) Basic Structure Doctrine
B) Doctrine of Eclipse
C) Doctrine of Laches
D) Doctrine of Severability
Answer: A
Explanation: Secularism is part of the basic structure, reinforced by
Article 27.
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