Subject — Article
14 sentencesA list of two hundred forty-six names
Lists — Seventh Schedule=Art 246 — List I Parliament, List II State legislature, List III both
The rest of the two hundred forty-eight sweets
Residuary powers=Art 248 (entry 97 of List I) — with Parliament, as in Canada · under the 1935 Act they lay with the Governor-General
A repair bill of two fifty-four
Repugnancy — the clash rule=Art 254 — on a Concurrent subject the Union law prevails · exception: a State law reserved and given the President’s assent prevails in that State
Directions on two hundred fifty-six pages
Directions to the States=Art 256 — States must use their executive power to comply with Union laws · if they ignore directions, Art 365 opens the way to Art 356
A railway train with two fifty-seven coaches
Railway protection and communications=Art 257 — a State must not impede the Union’s executive power · directions on communications of national or military importance and on protecting railways · extra cost paid by the Union
Delegates from two fifty-eight towns
Delegation of functions=Art 258(1) — President → State, with the State’s consent · 258(2) — Parliament by law, no consent needed · 258A — Governor → Union, with the Union’s consent
A water bottle for two sixty-two rupees
Water disputes — inter-State rivers=Art 262 — Parliament may provide for adjudication and even bar the Supreme Court · River Boards Act and Inter-State River Water Disputes Act, 1956
An interval at two sixty-three
Inter-State Council=Art 263 — set up by the President · formed 28 May 1990 (Sarkaria’s advice) · chaired by the PM, with 6 Union Cabinet ministers · 11 meetings, the last on 16 July 2016
A stamp for two sixty-eight paise
Stamp duties — bills of exchange, cheques, promissory notes=Art 268 — levied by the Union, collected and kept by the States
Sharing two hundred seventy laddoos
Shared pool — Union List taxes=Art 270 — divided between Union and States on the Finance Commission’s advice, CGST included · since the 80th Amendment (2000) all Union taxes are in the divisible pool (alternative scheme of devolution)
A surcharge of two seventy-one rupees
Surcharge=Art 271 — surcharge on Art 269 / 270 taxes, for the Union alone (not on GST)
Jute bags numbered two seventy-three
Jute grants=Art 273 — yearly grants in place of a share of the jute export duty, from the Consolidated Fund of India
Finance uncle shared out two hundred eighty rupees.
Finance Commission=Art 280 — set up by the President every 5 years · Chairman + 4 members · quasi-judicial, advisory · 15th FC — States’ share 41% (2021–26) · 16th FC (Arvind Panagariya) — 41% (2026–31)
A loan of two ninety-three rupees taken at home
Loans — State borrowing=Art 293 — States may borrow only within India; with a Union loan outstanding they need the Union’s consent · Union borrowing — Art 292
245 — territorial extent (Parliament’s extra-territorial laws are valid) · 255 — later assent cures a missing sanction · 269 — tax on inter-State sale, assigned to States · 269A — IGST · 275 — statutory grants to needy States · 279A — GST Council · 282 — discretionary grants · 285 / 289 — each other’s property tax-free · 312 — All-India Services (IAS, IPS, IFoS) · 365 — ignoring Union directions.