Article 27 of the Indian Constitution: Freedom from Payment of Taxes for Promotion of Religion
Introduction
Article 27 of the Indian Constitution ensures that no person is compelled to pay any tax for the promotion or maintenance of any religion or religious institution. This provision upholds secularism by preventing the government from using taxpayer money to favor or promote a particular religion.
Text of Article 27
"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."
Explanation of Article 27
1. No Compulsory Tax for Religious Purposes
💰 The government cannot impose taxes that are meant specifically for supporting religious activities or institutions.
✅ This ensures separation of religion and state and maintains India’s secular fabric.
🚫 Example: A special tax cannot be levied to construct a temple, mosque, or church.
2. Tax Collection Must Be Secular
✔️ Taxes collected by the government should be used for general public welfare and not favor any religion.
⚠️ However, religious institutions may still be subject to general taxes like property tax, income tax (unless exempted), etc.
3. Government Can Fund Religious Institutions Indirectly
🏛️ The government can spend public money on religious institutions for secular purposes like:
- Maintaining historical religious sites (e.g., ASI maintaining temples, mosques, and churches).
- Providing security at religious gatherings like the Kumbh Mela or Haj pilgrimage.
Landmark Supreme Court Cases on Article 27
| Case Name | Judgment |
|---|---|
| CP & Berar Act Case (1951) | Allowed the government to regulate religious institutions but not fund religious propagation. |
| Sri Jagannath v. State of Orissa (1954) | Taxes cannot be collected specifically for religious institutions. |
| Commissioner of Hindu Religious Endowments v. Sri Lakshmindra Thirtha Swamiar (1954) | Differentiated between taxes and fees. Fees for services (like temple entry) are allowed, but not religious taxes. |
Why Article 27 is Important?
✅ Protects Secularism – Prevents the government from promoting or favoring any religion using public funds.
✅ Ensures Fair Taxation – Citizens cannot be forced to pay for religious purposes through taxation.
✅ Maintains Religious Equality – No religion gets state-sponsored financial advantage over another.
✅ Balances State and Religion – The government can regulate religious institutions but cannot fund them for religious purposes.
Challenges & Issues in Implementation
❌ Government Grants to Religious Institutions – Some states fund religious pilgrimages (Haj subsidy, Kailash Mansarovar subsidy, etc.), which raises constitutional debates.
❌ State Control Over Temples – While temples are often under government control, churches and mosques are independently managed, raising questions of discriminatory treatment.
❌ Misuse of Public Funds – In some cases, public funds are diverted towards religious activities in the name of cultural or heritage preservation.
Government Measures & Judicial Interventions
✔️ Haj Subsidy Abolished (2018) – The government ended the Haj subsidy, citing Article 27 as a reason.
✔️ ASI Maintenance of Religious Sites – The Archaeological Survey of India (ASI) maintains religious sites for historical reasons, not religious promotion.
✔️ Judicial Scrutiny – Courts have ensured that state funds are used for secular purposes only.
Conclusion
Article 27 plays a crucial role in maintaining secularism by preventing the government from imposing religious taxes. While the government can support religious institutions for secular reasons, it cannot promote any religion financially. The Supreme Court has played a key role in ensuring taxpayer money is not misused for religious purposes, keeping India a truly secular state.
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