Part XXI - Temporary, Transitional and Special Provisions • Article

Article 390 Simplified: Money received or raised or expenditure incurred between the commencement of the Constitution and the 31st day of March, 1950

Article 390 was a transitional budget rule. It validated all tax revenues collected and expenditures incurred by the government between Republic Day (January 26, 1950) and the end of the financial year (March 31, 1950), ensuring financial administration continued legally. It was omitted in 1956.

Official Text

Omitted by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. (w.e.f. 1-11-1956).

Simple Meaning

Explain Like Ten

When the Constitution started in January 1950, the government still needed to collect taxes and spend money on public services before the new financial year started in April. This rule made all those early collections and spendings legal. It was deleted in 1956.

Student Mode

Article 390 was a transitional financial provision. It validated all tax revenues received, public moneys raised, and public expenditures incurred by the government between the commencement of the Constitution (January 26, 1950) and the end of that financial year (March 31, 1950), deeming them to have been authorized under the new constitutional rules. It was repealed by the 7th Amendment in 1956.

Example

Any government spending on roads or administrative salaries in February 1950 was legally covered by the transitional budget authorization of Article 390 until the first new republican budget started in April 1950.

Key Takeaway

A repealed article that validated transitional tax collections and expenditures during the first two months of the Republic.

FAQs

Why was Article 390 necessary?

The Constitution established new, strict procedures for raising taxes (Article 265) and withdrawing money from public funds (Article 266). Since the first constitutional budget could not be passed immediately, Article 390 bridged the financial gap for the first two months of the Republic.

Which financial period did Article 390 cover?

January 26, 1950, to March 31, 1950.

Quiz

Which financial period's revenues and expenditures were validated by Article 390?

Answer: January 26, 1950 to March 31, 1950

Article 390 was a transitional rule addressing which governmental sector?

Answer: Public finance and budget validation