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 nature of a compulsory exaction of money by a public authority for public purposes. Fees are, on the other hand, payments primarily in public interest but for some special service rendered or some special work done for the benefit of those from whom payments are demanded. 

Case- Jagganath vs State of Orissa, 1954 SC

Held- It was held that the levy under the Orissa Hindu Religious Endowments Act, 1939,was in the nature of a fee and not tax. The payment was demanded only for the purpose of meeting the expenses of the Commissioner and his office which was the machinery set up for due administration of the affairs of the religious institutions. The object of the contribution was not the fostering or preservation of Hindu religion or of the denomination within it, but to see that religious institutions were properly administered. 

The prohibition is against giving aid to any particular religion. This means that if State aid is extended to all religious institutions along with secular once a like without any discrimination, Article 27 will not be applicable. 

        

                                     - Anjali Singh & 

                                       Deepak Kumar 

                             (University of Allahabad)