Article 27

Article 27 of the Constitution of India is a vital provision that reinforces the secular character of the Indian State by prohibiting the use of public funds for the promotion or maintenance of any particular religion. It ensures that individuals are not compelled to financially support religious activities or institutions through taxation, thereby maintaining a clear separation between religion and State.

Text and Meaning

The text of Article 27 states:“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.”
The essential features of this Article can be summarised as follows:

• Prohibition of Religious Taxation: The State cannot levy taxes whose proceeds are specifically used for promoting or maintaining any religion.
• Protection of Individual Freedom: Citizens cannot be compelled to contribute, through taxation, to religious causes they may not believe in or support.
• Scope of Application: The provision applies to both citizens and non-citizens and covers all forms of taxation where the proceeds are directed toward religious activities or institutions.
• Term “Religious Denomination”: Refers to any organised religious community or sect that follows distinct doctrines and practices.

This Article draws a line between the fiscal powers of the State and the sphere of religion, preventing the use of public revenue for sectarian purposes.

Constitutional Purpose and Objectives

Article 27 was incorporated to uphold the principle of State neutrality in matters of religion, an essential aspect of India’s secular framework. Its key objectives include:

• Preserving Financial Neutrality: Ensuring that State finances are used solely for secular purposes, not religious promotion.
• Protecting Freedom of Conscience: Preventing individuals from being forced to fund religions they do not follow.
• Maintaining Separation of State and Religion: Reinforcing the idea that the State should remain equidistant from all religions in fiscal and administrative matters.

Through this provision, the framers of the Constitution sought to ensure that public taxation serves the collective welfare of citizens rather than the interests of particular faiths or denominations.

Judicial Interpretation and Key Case Laws

Though litigation under Article 27 has been limited, judicial interpretations have clarified its scope and application. The Supreme Court has emphasised that this Article applies specifically to taxes earmarked for religious purposes, not to general taxes used for secular administration of religious institutions.

• The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt (1954):The Court distinguished between religious and secular functions of religious institutions. It held that while the State cannot levy a tax specifically for promoting a religion, it may impose regulatory fees or administrative charges for maintaining transparency and order in temple management, as such functions are secular.
• Durgah Committee, Ajmer v. Syed Hussain Ali (1961):The Court affirmed that secular oversight by the State in managing religious endowments does not violate Article 27, provided the funds collected are not used for promoting religion itself.

The judiciary has therefore recognised that Article 27 does not prohibit all forms of taxation related to religious institutions, but only those where the tax proceeds are specifically appropriated for religious promotion or maintenance.

Clarification Regarding Repeal

Contrary to certain misconceptions, Article 27 has not been repealed. It remains a valid and enforceable part of the Constitution. The Forty-Fourth Amendment Act of 1978 did not remove this Article. Instead, Article 27 continues to play an essential role in protecting the secular and non-discriminatory use of public finances.

Relationship with Other Articles

Article 27 functions within the broader constitutional framework of religious freedom, complementing the following provisions:

• Article 25: Guarantees the right to freedom of conscience and religion to all individuals.
• Article 26: Provides religious denominations the right to manage their own affairs.
• Article 28: Ensures freedom from compulsory religious instruction or worship in certain educational institutions.

Together, Articles 25 to 28 form a cohesive scheme that preserves the freedom of religion while ensuring that the State maintains a secular and neutral stance.

Significance and Implications

Article 27 holds great significance in maintaining the secular structure of the Indian Republic. Its implications include:

• Promotion of Secular Governance: Prevents the State from aligning financially with any religion, ensuring equal treatment for all faiths.
• Protection of Taxpayer Rights: Safeguards individuals from being compelled to fund religious activities through taxes.
• Reinforcement of Equality: Ensures that no religion receives preferential treatment in the allocation of public funds.
• Strengthening of Constitutional Morality: Upholds the spirit of neutrality, fairness, and justice that underpins the Indian Constitution.

Contemporary Relevance

In modern governance, Article 27 continues to serve as a vital check against the misuse of public resources for sectarian purposes. While the State may provide grants for the preservation of cultural heritage or for welfare-oriented religious institutions that serve social functions, such support must always have a secular and non-discriminatory objective.