Article 27 of CoI : Article 27: Freedom as to payment of taxes for promotion of any particular religion.

Explanation using Example

Example 1:

Ravi, a resident of Maharashtra, receives a notice from the local municipal corporation stating that a new tax is being levied on all residents to fund the construction and maintenance of a temple dedicated to a specific Hindu deity. Ravi, who practices a different religion, challenges this notice in court. The court rules in Ravi's favor, citing Article 27 of the Constitution of India, which prohibits the government from compelling any person to pay taxes specifically for the promotion or maintenance of any particular religion.

Example 2:

A state government in India decides to introduce a special tax on all businesses within the state to fund the activities of a religious festival organized by a particular religious group. Priya, who owns a small business and does not follow that religion, refuses to pay the tax. She files a petition in the High Court, arguing that the tax violates her fundamental rights under Article 27 of the Constitution of India. The High Court agrees with Priya, stating that the government cannot impose a tax whose proceeds are used exclusively for the promotion of a specific religion.