| Category of Bare Act | Name of the Act | Year of Promulgation |
|---|---|---|
| Civil Laws | The CONSTITUTION OF INDIA | 1975 |
| Act Number | Enactment Date | Chapter Number |
| 36 | 1975-04-26 | 12 |
| Chapter Title | Ministry | Department |
| Finance, Property, Contracts And Suits | Ministry of Law And Justice | Department of Personnel and Administrative Reforms |
*[(1) Taxes on service shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2)
(2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be –
(a) collected by the Government of India and the States;
(b) Appropriated by the Government of India and the States,
in accordance with such principles collection and appropriation as may be formulated by Parliament by law.]
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*Ins. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 2 (which is yet not in force, date to be notified later on).