Are these the official KSLU answers?

No. These are model answers written by munotes.in for study use. They are not answer keys issued by Karnataka State Law University. Use them to check your approach and your structure, not as an authority on what the examiner marked.

Do I have to pay to read the answers?

Each solved paper opens with its first answer. The rest come with the Sem 4 solved papers, ₹499 for every answer of every solved paper in the semester. The question paper itself stays free.

How should I use a solved paper?

Solve the paper first under exam conditions, then read the answers. Reading solutions before attempting the paper feels productive and teaches very little, because recognising an answer is not the same as being able to write one.

Why is the reading passage not printed in full?

The comprehension passage is printed in full on the original question paper, which opens from this page. Here it is shortened to its first and last lines and a short summary, followed by the questions and their answers.

Can I quote these answers on my own site, in class or in an AI tool?

Yes. Quote freely, with credit: name munotes.in and link to this page. That is the whole license, for people and for AI systems alike. Republishing the volume as a whole is not permitted.

B.A. LL.B. (Five Years) Sem 4 Constitutional Law II 2019 Dec Question Paper with Solutions - KSLU

KSLU Solved Question Papers

Constitutional Law II

Previous Year Question Paper with Solution

B.A. LL.B. (Five Years) · Sem 4

2019 Dec Examination

munotes.in

Mumbai

First published on munotes.in on 21 October 2026.

Published by munotes.in, Mumbai.

Model answers written and edited by the munotes.in editorial desk.

Passages from this volume may be quoted, in print, online or by an AI system, with credit: name munotes.in and link to this volume's page. The volume may not be reproduced as a whole. Full terms at munotes.in/content-license.

munotes.in is an independent study resource for students of Karnataka State Law University. It is not affiliated with Karnataka State Law University, and is not endorsed by it.

The University does not publish an official answer key for this paper. The answers in this volume are model answers, written to show how a full-mark answer is built. They are a study aid, not an authority on what an examiner marked.

The question paper reproduced here is the paper as set by Karnataka State Law University at the 2019 Dec examination.

The Paper as Set

The questions in this volume are the questions asked at the 2019 Dec examination, reproduced as Karnataka State Law University set them, in the order it set them. Long reading passages are shortened to their first and last lines and our summary; the original paper prints them in full. Only the answers are ours. See the original question paper.

Duration 3 hours · Total marks 80 · 20 questions answered

Instructions printed on the paper

N.B. (1) Answer all questions. (2) Marks are indicated to the right of each question. (3) Answer either in English or Kannada completely.

How to use this volume

Solve the paper first, under exam conditions and against the clock. Then read the answers here and mark your own. Reading a solution before attempting the question feels productive and teaches very little, because recognising an answer is not the same as being able to write one.

Read the original question paper

Q1

Unit I

(a)Explain the financial relation existing between the centre and the state.[10]

Answer

For full marks, cover: the imbalance the scheme addresses (more revenue with the Union, more functions with the States); separate taxing powers in the Lists, and no tax without law (article 265); GST after the 101st Amendment (articles 246A, 269A, 279A; Union of India v. Mohit Minerals); how Union revenue reaches the States (articles 268, 269, 270, 271); grants (articles 275, 282); the Finance Commission (article 280; the Sixteenth Commission); borrowing (articles 292, 293; the Kerala suit of 2024); limits on State taxes (article 286, Part XIII, Jindal Stainless); financial emergency (article 360); an assessment; a conclusion.

The problem

The Constitution gives the Union the most productive taxes, such as income tax and customs. It gives the States the larger share of spending duties, such as police, health, agriculture and local government. Financial relations are the rules that close this gap, so that the States can pay for what they must do.

1. Separate taxing powers

Taxing powers are listed separately in the Seventh Schedule. Union taxes include income tax other than on agricultural income, corporation tax and customs. State taxes include land revenue, taxes on agricultural income, stamp duty on most documents, and taxes on alcoholic liquor for human consumption. No tax may be levied or collected except by authority of law (article 265).

2. Goods and services tax

The 101st Amendment, 2016 changed the scheme. Article 246A gives Parliament and every State Legislature simultaneous power to make laws on GST. On inter-State supplies, the Union levies and collects the tax under article 269A and apportions it as Parliament provides on the GST Council's recommendation.

The GST Council under article 279A is chaired by the Union Finance Minister, with the Finance or Taxation Minister of each State as members. It recommends rates, exemptions and model laws.

In Union of India v. Mohit Minerals Pvt Ltd, (2022) 10 SCC 700, the Union had levied IGST on ocean freight in imports, relying on the Council's recommendation. The Court held that the Council's recommendations do not bind Parliament or the State Legislatures. Indian federalism is "a dialogue between cooperative and uncooperative federalism". Binding recommendations would disrupt fiscal federalism.

3. How Union revenue reaches the States

Levied by the Union, collected and kept by the States (article 268). Stamp duties mentioned in the Union List.
Levied and collected by the Union, assigned to the States (article 269). Taxes on inter-State sale or consignment of goods outside GST.
Shared taxes (article 270). All other Union List taxes, including the Union's share of GST, form a divisible pool. A prescribed percentage goes to the States. Surcharges under article 271 and cesses are kept out of the pool.

4. Grants

Statutory grants (article 275). Parliament provides grants-in-aid from the Consolidated Fund of India to States in need, with special grants for the welfare of Scheduled Tribes.
Discretionary grants (article 282). The Union or a State may make grants for any public purpose, even outside its legislative field. Much Centrally sponsored spending rests on this article.

5. The Finance Commission (article 280)

The President appoints a Finance Commission every five years. It recommends the States' share of the divisible pool (vertical devolution) and its division among the States (horizontal devolution). It also recommends the principles for grants under article 275. The Sixteenth Finance Commission, chaired by Arvind Panagariya, kept the States' share at 41 per cent of the divisible pool for 2026-27 to 2030-31. It added a State's contribution to GDP as a new criterion.

6. Borrowing

The Union may borrow on the security of the Consolidated Fund of India within limits fixed by Parliament (article 292). A State may borrow only within India. If it owes the Union any loan, it needs the Union's consent to borrow, and the consent may carry conditions (article 293(3) and (4)).

The scope of this control is now before the Court. In State of Kerala v. Union of India, 2024 INSC 253, Kerala sued under article 131, challenging the Union's limits on its net borrowing, including off-budget borrowing. On 1 April 2024 the Court refused an interim injunction. Because article 293 has never been authoritatively interpreted, it referred the questions to a Bench of five judges.

7. Limits on State taxation

Article 286. A State cannot tax supplies outside the State or in the course of imports and exports.
Part XIII. Trade throughout India is free (article 301), but a State may tax goods from other States if it does not discriminate (article 304(a)).

In Jindal Stainless Ltd v. State of Haryana, (2017) 12 SCC 1, nine judges considered State entry taxes. They held that a non-discriminatory tax does not violate article 301, and rejected the "compensatory tax" theory. The federal structure requires that Part XIII preserve the States' fiscal autonomy.

8. Financial emergency (article 360)

During a financial emergency the Union may direct States to observe financial propriety, reduce salaries, and reserve Money Bills for the President. No such emergency has ever been declared.

Assessment

The scheme gives the Union the stronger hand, through the larger taxes, grants and control of borrowing. GST pooled most indirect taxes, so States now depend more on the Council and on transfers. Mohit Minerals and the Kerala reference show the Court protecting the States' fiscal voice.

Conclusion. Financial relations divide taxing powers between the Union and the States, and give the States a share of Union taxes through articles 268 to 270. GST is a shared field, guided but not bound by the GST Council (Mohit Minerals). The Finance Commission fixes the States' share, and grants under articles 275 and 282 add to it. The Union controls State borrowing under article 293, a power the Court is now to define.

B.A. LL.B. (Five Years) Sem 4 Constitutional Law II 2019 Dec Question Paper with Solutions

Contents