Professional Documents
Culture Documents
Article 27 lays down that no person shall be compelled to pay any taxes for the promotion or maintenance
of any particular religion or religious denomination. In other words, the State should not spend the public
money collected by way of tax for the promotion or maintenance of any particular religion. This provision
prohibits the State from favoring, patronizing, and supporting one religion over the other. This means that
the taxes can be used for the promotion or maintenance of all religions.
This provision prohibits only the levy of a tax and not a fee. This is because the purpose of a fee is to control
the secular administration of religious institutions and not to promote or maintain religion. Thus, a fee can
be levied on pilgrims to provide them with some special service or safety measures. Similarly, a fee can be
levied on religious endowments for meeting the regulation expenditure.
Case law:
In Aruna Roy vs. Union of India, the Apex Court held that Article 28(1) did not prohibit education of
religion dissociated from “tenets, the rituals, observances, ceremonies and modes of worship of a particular
sect or denomination.” The Court distinguished between “religious instructions” and of religion.” What is
prohibited is the former and not the latter. The court also held “Students should be acquainted with basics
of all religions, the values inherited therein and also a comparative study of the philosophy of all religions”,
neither offends Article 28 nor brings secularism to peril.”