PART IX: THE PANCHAYATS
243 Definitions.
243A Gram Sabha.
243B Constitution of Panchayats.
243C Composition of Panchayats.
243D Reservation of seats.
243E Duration of Panchayats, etc.
243F Disqualifications for membership.
243G Powers, authority and responsibilities of Panchayats.
243H Powers to impose taxes by, and Funds of, the Panchayats.
243-I Constitution of Finance Commission to review financial position.
243J Audit of accounts of Panchayats.
243K Elections to the Panchayats.
243L Application to Union territories.
243M Part not to apply to certain areas.
243N Continuance of existing laws and Panchayats.
243-O Bar to interference by courts in electoral matters.
PART IXA: THE MUNICIPALITIES
243P Definitions.
243Q Constitution of Municipalities.
243R Composition of Municipalities.
243S Constitution and composition of Wards Committees, etc.
243T Reservation of seats.
243U Duration of Municipalities, etc.
243V Disqualifications for membership.
243W Powers, authority and responsibilities of Municipalities, etc.
243X. Power to impose taxes by, and Funds of, the Municipalities.
243 Finance Commission.
243Z Audit of accounts of Municipalities.
243ZA Elections to the Municipalities.
243ZB Application to Union territories.
243ZC Part not to apply to certain areas.
243ZD Committee for district planning.
243ZE Committee for Metropolitan planning.
243ZF Continuance of existing laws and Municipalities.
243ZG Bar to interference by Courts in electoral matters.
PART IXB: THE CO-OPERATIVE SOCIETIES
243ZH Definitions
243ZI Incorporation of co-operative societies
243ZJ Number and term of members of the board and its office bearers.
243 ZK Election of members of the board.
243ZL Supersession and suspension of the board and interim management.
243ZM Audit of accounts of co-operative societies.
243ZN Convening of general body meetings.
243ZO Right of a member to get information,
243ZP Returns.
243ZQ Offences and penalties.
243ZR Application to multi-state co-operative societies.
243ZS Application to Union Territories.
243ZT Continuance of existing laws.
PART X: THE SCHEDULED AND TRIBAL AREAS
244 Administration of Scheduled Areas and Tribal Areas.
244A Formation of an autonomous State comprising certain tribal areas in Assam and creation of local Legislature or Council of Ministers or both therefor.
PART XI: RELATIONS BETWEEN THE UNION AND THE STATES
CHAPTER I: LEGISLATIVE RELATIONS
Distribution of Legislative Powers
245 Extent of laws made by Parliament and by the Legislatures of States.
246 Subject-matter of laws made by Parliament and by the Legislatures of States.
246A Special provision with respect to goods and services tax.
247 Power of Parliament to provide for the establishment of certain additional courts.
248 Residuary powers of legislation.
249 Power of Parliament to legislate with respect to a matter in the State List in the national interest.
250 Power of Parliament to legislate with respect to any matter in the State List if a Proclamation of Emergency is in operation.
251 Inconsistency between laws made by Parliament under articles 249 and 250 and laws made by the Legislatures of States.
252 Power of Parliament to legislate for two or more States by consent and adoption of such legislation by any other State.
253 Legislation for giving effect to international agreements.
254 Inconsistency between laws made by Parliament and laws made by the Legislatures of States.
255 Requirements as to recommendations and previous sanctions to be regarded as matters of procedure only.
CHAPTER II: ADMINISTRATIVE RELATIONS
General
256 Obligation of States and the Union.
257 Control of the Union over States in certain cases.
257A [Repealed.]
258 Power of the Union to confer powers, etc., on States in certain cases.
258A Power of the States to entrust functions to the Union.
259 [Repealed.]
260 Jurisdiction of the Union in relation to territories outside India.
261 Public acts, records and judicial proceedings.
Disputes relating to Waters
262 Adjudication of disputes relating to waters of inter-State rivers or river valleys.
Co-ordination between States
263 Provisions with respect to an inter-State Council.
PART XII: FINANCE, PROPERTY, CONTRACTS AND SUITS
CHAPTER I: FINANCE
General
264 Interpretation.
265 Taxes not to be imposed save by authority of law.
266 Consolidated Funds and public accounts of India and of the States.
267 Contingency Fund.
Distribution of Revenues between the Union and the States
268 Duties levied by the Union but collected and appropriated by the State.
268A [Repealed.]
269 Taxes levied and collected by the Union but assigned to the States.
269A Levy and collection of goods and services tax in the course of inter-state trade or commerce.
270 Taxes levied and distributed between the Union and the States.
271 Surcharge on certain duties and taxes for purposes of the Union.
272 [Repealed.]
273 Grants in lieu of export duty on jute and jute products.
274 Prior recommendation of President required to Bills affecting taxation in which States are interested.
275 Grants from the Union to certain States.
276 Taxes on professions, trades, callings and employments.
277 Savings.
278 [Repealed.]
279 Calculation of “net proceeds”, etc.
279A Goods and Services Tax Council.
280 Finance Commission.
281 Recommendations of the Finance Commission.
Miscellaneous financial provisions
282 Expenditure defrayable by the Union or a State out of its revenues.
283 Custody, etc., of Consolidated Funds, Contingency Funds and money credited to the public accounts.
284 Custody of suitors’ deposits and other money received by public servants and courts.
285 Exemption of property of the Union from State taxation.
286 Restrictions as to the imposition of tax on the sale or purchase of goods.
287 Exemption from taxes on electricity.
288 Exemption from taxation by States in respect of water or electricity in certain cases.
289 Exemption of property and income of a State from Union taxation.
290 Adjustment in respect of certain expenses and pensions.
290A Annual payment to certain Devaswom Funds.
291 [Repealed.]
CHAPTER II: BORROWING
292 Borrowing by the Government of India.
293 Borrowing by States.
CHAPTER III: PROPERTY, CONTRACTS, RIGHTS, LIABILITIES, OBLIGATIONS AND SUITS
294 Succession to property, assets, rights, liabilities and obligations in certain cases.
295 Succession to property, assets, rights, liabilities and obligations in other cases.
296 Property accruing by escheat or laps or as bona vacantia.
297 Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union.
298 Power to carry on trade, etc.
299 Contracts.
300 Suits and proceedings.
CHAPTER IV: RIGHT TO PROPERTY
300A Persons not to be deprived of property save by authority of law.
