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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prior recommendation of President required for bills altering taxes or fiscal allocations affecting States' interests.</h1> Prior recommendation of the President is required before Parliament may introduce or move any Bill or amendment that imposes or varies a tax or duty in which States are interested, changes the definition of 'agricultural income' for income tax enactments, affects principles for distributable moneys to States, or imposes specified Union surcharges. A 'tax or duty in which States are interested' means levies whose net proceeds are assigned to a State or determine sums payable from the Consolidated Fund of India to a State.

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