State Utilizing A Small Part Of Tax To Provide Conveniences To Any Religious Denomination Doesn't Violate Article 27: Allahabad HC

The Allahabad High Court has observed that if the State spends some money out of the taxes/revenue collected by it from the citizens for providing some conveniences or facilities to any religious denomination, the same will not be violative of Article 27 of the Constitution of India.

For context, Article 27 of the Constitution of India mandates that no person can be compelled to pay any taxes which can be utilized for payment of expenses for the promotion or maintenance of any particular religion or religious denomination.

The Court categorically observed that there exists a distinction between a "religious activity" leading to maintaining or propagating a particular religion or religious denomination and a "secular activity" undertaken by the State to provide for certain conveniences at religious gatherings.

With this, the bench of Justice Devendra Kumar Upadhyaya and Justice Om Prakash Shukla dismissed a Public Interest Litigation (PIL) plea challenging the Uttar Pradesh Government's March order to provide financial aid (Rs. 1 Lakh to each district) for holding religious events during Navratri Puja and Ram Navami.

The bench noted that the provision for spending Rs. 1 Lakh per district has been made not for any religious activity or for promotion of any religion or religious denomination; rather, the said amount has been provided for being paid an honorarium to the performers/Artists who will be performing during the programmes through the District Tourist and Culture Council.

The Court also noted that the amount was not entrusted to anyone who is related to the religious activity, such as, the priest of a temple or anyone related to the management of a temple, and rather, the same has been entrusted to the District Tourist and Culture Council.

"We are of the unambiguous opinion that payment of honorarium by the State to the Artists/Performers at the programmes, though organized at the site of the temples or Melas during Shri Ram Navami, does not amount to indulgence of the State in propagation of any religion or religious denomination. It is a simple secular activity of the State while it indulges in publicizing the developmental works undertaken by the State," the bench observed.

The Court further observed that one of the purposes for which the said amount has been sanctioned is to publicize different development works and development of basic amenities by the Tourist Department and other departments of the State Government at the temples.

"It is common knowledge that on the occasion of Navratri Puja/Shri Ram Navami, a large number of gathering at temples take place and if the State is making a provision for putting up hoardings or adopting other publicity modes in print media for publicizing its developmental works, in our considered opinion, such an act of the State Government does not amount to propagation of any religion or religious denomination," the Bench opined.

Consequently, the Court held that the government order in the challenge did not provide for any State activity relating to the maintenance or propagation of any religion or religious denomination.

In this regard, the Court also referred to Supreme Court's judgment in the case of Prfaull Goradia v. Union of India [(2011) 2 SCC 568, wherein the constitutional validity of the Haj Committee Act was upheld by the Top Court noting that if a small part of tax collected is utilized for providing some conveniences or facilities or concessions to any religious denomination, that will not be violative of Article 27 of the Constitution of India. 

With this, the PIL plea was dismissed.

Case title - Moti Lal Yadav vs. State Of U.P. Thru. Prin. Secy. Deptt. Of Culture, Civil Secrt. Lko. And Others [PUBLIC INTEREST LITIGATION (PIL) No. - 210 of 2023]

Case Citation: 2023 LiveLaw (AB) 123

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