IndiaIN

Article 268 of the Constitution of India

Article
268
Chapter
CHAPTER I.—F INANCE — General
Index row title
(1) Such stamp duties and such duties of excise
Source document
India Constitution
Provision ID
b61e0349-152c-44b5-96f1-b2e3c73a3f95

238 words

Verbatim text

on medicinal and toilet preparations as are mentioned inthe Union List shall be levied by the Government ofIndia but shall be collected— (a) in the case where such duties are leviable within any 2[Union territory], by the Government of India, and (b) in other cases, by the States within which such duties are respectively leviable.Contingency Fund. Duties levied by the Union butcollected andappropriated bythe States. 1The words “or Rajpramukh” omitted by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. 2Subs. by s. 29 and Sch., ibid., for “State specified in Part C of the First Schedule”.THE CONSTITUTION OF INDIA (Part XII. —Finance, Property, Contracts and Suits. — Arts. 267-268.)161 (2) The proceeds in any financial year of any such duty leviable within any State shall not form part of the Consolidated Fund of India, but shall be assigned to that State. *[268A. (1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2). (2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be— (a) collected by the Government of India and the States; (b) appropriated by the Government of India and the States, in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.]

What this means

  • The index files this text under article 268 of the Constitution of India.
  • The index files it under the chapter heading “CHAPTER I.—F INANCE — General”.
  • The passage runs to about 238 words.
  • Read plainly, it mentions property — it addresses property, possession, or taking property compulsorily (the words used: “Property”).

The row’s stored title is a body fragment, not a heading (“(1) Such stamp duties and such duties of excise”), so it is not used as the provision’s title here.

The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.

This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

How to cite this

Constitution of India, article 268, Portable Lawyer, https://www.portablelawyer.app/provision/b61e0349-152c-44b5-96f1-b2e3c73a3f95 (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/b61e0349-152c-44b5-96f1-b2e3c73a3f95

Accessed 25 October 2026.

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