PART XII

FINANCE, PROPERTY, CONTRACTS AND SUITS

CHAPTER I.-FINANCE
Distribution of Revenues between the Union and the States

271. Surcharge on certain duties and taxes for purposes of the Union.-

Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.