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Part IXA · The Municipalities

Article 243X: Power to impose taxes by, and Funds of, the Municipalities

Official text as on 1 May 2024

Text of Article 243X

The Legislature of a State may, by law,—

(a) authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits;

(b) assign to a Municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits;

(c) provide for making such grants-in-aid to the Municipalities from the Consolidated Fund of the State; and

(d) provide for constitution of such Funds for crediting all moneys received, respectively, by or on behalf of the Municipalities and also for the withdrawal of such moneys therefrom, as may be specified in the law.

Words in [square brackets] were inserted or substituted by later amendments (see below). Source: Legislative Department, Ministry of Law and Justice, Government of India

A plain-English explanation of Article 243X, landmark judgments and exam facts are being added to this page.

Amendment history

More in Part IXA: The Municipalities · Constitution quiz

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