Articles 243V, 243W and 243X of the Constitution of India

Part IXA of the Constitution deals with Municipalities. Articles 243V, 243W and 243X respectively address disqualification for municipal membership, the powers and responsibilities that State law may confer on Municipalities and Committees, and the constitutional framework for municipal taxation, assigned revenues, grants and funds.

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Article 243V - Disqualifications for membership

Meaning: Article 243V sets the constitutional basis for deciding when a person is disqualified from being chosen as, or continuing as, a member of a Municipality. It links municipal disqualification to applicable State legislative election law and also permits the State Legislature to prescribe additional disqualifications by law.

Clause (1): A person is disqualified for being chosen as, and for being, a member of a Municipality if the person is disqualified by or under the law in force for elections to the Legislature of the State concerned, or by or under a law made by the State Legislature.

The Constitution specifically protects a person who has attained twenty-one years of age from disqualification merely because that person is below twenty-five years of age.

Clause (2): A question whether a municipal member has incurred a disqualification under clause (1) is to be decided by the authority, and in the manner, provided by State law.

Article 243W - Powers, authority and responsibilities of Municipalities

Meaning: Article 243W enables a State Legislature, subject to the Constitution, to confer powers and authority on Municipalities so that they can function as institutions of self-government. State law may devolve responsibilities for economic development, social justice and entrusted schemes, including functions connected with the Twelfth Schedule.

State legislation may empower Municipalities to prepare plans for economic development and social justice and to perform functions and implement schemes entrusted to them, including matters listed in the Twelfth Schedule.

State legislation may also endow Committees with the powers and authority needed to discharge responsibilities conferred upon them, including responsibilities relating to Twelfth Schedule matters.

Twelfth Schedule and Article 243W

The Twelfth Schedule is expressly connected with Article 243W. It lists eighteen municipal subject areas, including urban planning, land-use and building regulation, economic and social development planning, roads and bridges, water supply, public health and sanitation, fire services, urban forestry and environmental protection, slum improvement, urban poverty alleviation, public amenities, registration of births and deaths, street lighting, parking, bus stops and regulation of slaughter houses and tanneries.

Article 243X - Power to impose taxes and funds of Municipalities

Meaning: Article 243X does not itself prescribe a particular municipal tax. It authorises the State Legislature to create, by law, the framework under which Municipalities may levy and use specified taxes, duties, tolls and fees and receive assigned revenues or grants.

State law may authorise a Municipality to levy, collect and appropriate taxes, duties, tolls and fees according to prescribed procedures and limits.

It may assign specified State-collected taxes, duties, tolls and fees to a Municipality; provide grants-in-aid from the Consolidated Fund of the State; and establish funds for municipal receipts and withdrawals, subject to the governing law.

Legal context

These provisions form part of Part IXA, introduced through the constitutional framework for urban local self-government. Their practical operation depends substantially on State legislation: Article 243V refers to disqualifications and the State-prescribed decision-making authority; Article 243W contemplates devolution by State law; and Article 243X likewise requires State law to structure municipal fiscal powers.

Reference note: For authoritative wording and the current constitutional text, consult the official Constitution published by the Legislative Department or India Code. State municipal legislation should also be checked for the rules applicable to a particular Municipality.