ADS law 03

Article 27 of the Indian Constitution Article 27 of the Indian Constitution enshrined in Part III of Indian Constitution forbids imposition of any tax for the promotion or maintenance of religion. This Article ensures secularism and provides fundamental right to every person not to be compelled to pay any tax for promotion or maintenance of any particular religion.  Article 27: Freedom from taxes for promotion of any particular religion- 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.  This Article emphasises the secular character of the State.  The public money collected by way of tax can't be spent by the State for the promotion of any particular religion.  No prohibition on levying fee- What this Article prohibits is the levying of tax and not of fee.  Case- Rati Lal vs State of Bombay, 1954 SC Held - A tax is in the nat

 Article 26 of the Indian Constitution Article 26 of the Indian Constitution provides right to religion to individuals as well as community. It imparts collective right to group to manage their religious affairs.  Article 26: Freedom to manage religious affairs  Article 26: Subject to public order, morality and health, every religious denomination or any section thereof shall have the right- (a) To establish and maintain institutions for religious and charitable purposes; (b) To manage its own affairs in matters of religion; (c) To own and acquire movable and immovable property; and (d) To administer such property in accordance with law. Religious Denomination  The right guaranteed by Article 25 is an individual right while the right guaranteed by Article 26 is the right of 'organised body' like the religious denomination or any section thereof.  Denomination Collection of individuals, classed together with under the same name.  Case- SP Mittal 🆚 Union of India, 1983 SC Held -