Article 277 of CoI : Article 277: Savings.

Explanation using Example

Example 1:

Before the Constitution of India came into effect, the state of Maharashtra was levying a property tax on residential properties within its jurisdiction. This tax was used to fund local infrastructure projects such as road maintenance and public parks. After the Constitution commenced, Article 277 allowed Maharashtra to continue levying this property tax even though property taxes are mentioned in the Union List. This continued until Parliament enacted a new law that either modified or abolished this tax.

Example 2:

In the city of Bengaluru, the local municipality was charging a sanitation fee from all households for waste management services before the Constitution of India was adopted. This fee was crucial for maintaining cleanliness and public health in the city. According to Article 277, Bengaluru's municipality could continue to collect this sanitation fee even after the Constitution came into force, despite sanitation being a subject in the Union List. This arrangement persisted until the Parliament passed a law that provided otherwise.