Article 268 of CoI : Article 268: Duties levied by the Union but collected and appropriated by the States.
CoI
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Explanation using Example
Example 1:
Scenario: Purchase of Property in Maharashtra
Details:
- Mr. Sharma buys a piece of land in Maharashtra.
- The transaction requires payment of stamp duty, which is listed in the Union List.
Application of Article 268:
- The stamp duty is levied by the Government of India.
- Since Maharashtra is a state, the stamp duty is collected by the Maharashtra State Government.
- The proceeds from the stamp duty collected in Maharashtra do not go to the Consolidated Fund of India but are assigned to the Maharashtra State Government.
Example 2:
Scenario: Purchase of Property in Delhi (Union Territory)
Details:
- Ms. Gupta buys an apartment in Delhi, which is a Union Territory.
- The transaction requires payment of stamp duty, which is listed in the Union List.
Application of Article 268:
- The stamp duty is levied ...
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