Article 264 of the Indian Constitution is found under Part XII titled "Finance, Property, Contracts and Suits", and specifically falls under the chapter on Finance.
🔹 Article 264 – Interpretation
“In this Part, the expression ‘Finance Commission’ means a Finance Commission constituted under Article 280.”
✅ Explanation:
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Article 264 is a clarificatory provision.
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It simply defines what the term "Finance Commission" means within Part XII of the Constitution.
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It makes it clear that whenever the term "Finance Commission" is used in this part (Part XII), it refers specifically to the Finance Commission constituted under Article 280.
🏛️ Context:
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The Finance Commission is a constitutional body responsible for recommending how revenues should be distributed between the Centre and the States.
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Article 280 deals in detail with the composition, appointment, and duties of the Finance Commission.
📌 In Short:
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Article 264 = Definition Clause
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It says: In this Part, ‘Finance Commission’ = the one under Article 280.
Here is a chart of Articles 264 to 270 of the Indian Constitution in a clear and exam-friendly format:
📊 Chart: Articles 264 to 270 – Finance (Part XII, Chapter I)
| Article | Subject | Summary |
|---|---|---|
| 264 | Interpretation | Defines "Finance Commission" as constituted under Article 280. |
| 265 | Taxes not to be imposed save by authority of law | No tax shall be levied or collected except by authority of law. |
| 266 | Consolidated Funds and Public Accounts | Details the formation of Consolidated Fund, Contingency Fund, and Public Account of India and States. |
| 267 | Contingency Fund | Parliament or State Legislature can create a Contingency Fund for emergencies. |
| 268 | Duties levied by the Union but collected and appropriated by the States | Certain stamp duties and excise on medical & toilet preparations are levied by the Union but collected by States. |
| 268A (Repealed) | Service tax distributed between Union and States | Inserted by 88th Amendment (2003), repealed after GST was introduced. |
| 269 | Taxes levied and collected by the Union but assigned to the States | Taxes on inter-State trade or commerce assigned to States. |
| 269A | Levy and collection of GST on inter-State trade | GST on inter-State supply is levied and collected by Union, shared between Union and States. |
| 270 | Taxes levied and collected by Union and distributed between Union and States | Covers taxes (except those under Article 268, 269, 269A) and their distribution as per Finance Commission recommendations. |
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