The Article of the Constitution which says that no person shall be compelled to pay any tax whose proceeds are used to promote or maintain a particular religion is:

Article 27 provides that no person shall be compelled to pay any taxes whose proceeds are specifically appropriated for the promotion or maintenance of any particular religion or religious denomination.

Purpose of the Article:

• It keeps the State neutral between religions.
• Public money raised through taxes cannot be used to favour one religion over others.
• This is an important part of Indian secularism.

Tax versus fee:

• The Article prohibits only taxes, not fees.
• A fee is charged for a specific service, for example a fee charged from pilgrims for providing them with facilities or security.
• The Supreme Court has held that such a fee is allowed because it is not used to promote a religion.

What is allowed:

• The State can spend money on maintaining religious places as part of general administration, or on regulating religious institutions, if all religions are treated equally.
• Grants to institutions of all religions are possible as long as there is no favouritism.

Related provisions:

Article 290A provides fixed annual payments from the State to the Travancore Devaswom Fund and the Devaswom Fund in Tamil Nadu. This was part of agreements made when princely states merged into India.

Place in Part III:

• Article 27 is part of the Right to Freedom of Religion.
• It is available to all persons, citizens as well as foreigners.

Why not the other options?

• ✗Article 15 prohibits discrimination on grounds of religion, race, caste, sex or place of birth.
• ✗Good to know
• ✗Articles 29 and 30 form a separate category of rights.