What is federalism?

Imagine a state with a dense population with geographic disadvantages and demographic challenges with various barriers like cultural, religious and linguistic barriers, where it shall be impossible for one single entity,which might be a king or ruler or whatever the title or designation is given as such, to fulfil the aspirations of the citizens, and address their needs and aspirations.

Hence, to address such disability, the head of state came up with the idea of delegating powers through establishing Decentralised kingdoms. In modern times, it is known as Federalism. [1] Federalism was predominant in ancient India, but it lost its importance after the establishment of the Mughal Empire, where the king established a central administration, giving minimal powers to the provinces.

Later on, after the establishment of British supremacy, the East India Company passed legislation's like The Regulating Act, 1773, Pitt's Act, 1784, the Charter Act, 1813,1833, and 1858, which aimed at centralising the powers. The federal government was not established until the Government of India Act 1935 was enacted. The Government of India Act 1935 was a foundation for drafting the Indian Constitution. The Indian constitution was drafted as a union of states with a strong centre and provincial autonomy.

Federalism in ancient India

[2]The earliest reference to federalism can be found in the Vedic period(1500- 600 BC), when a family was a basic unit of a political organisation called a "kula." "Kula" was headed by "kulapa", whereas "grama" was formed by the union of Kula's. "Gramini" was considered the head of "grama" and responsible for the day-to-day affairs. The group of villages was known to be a community, i.e. "Visu". "Visu" was governed by 'Vishayapati', who was considered a top-ranked administrator. Which was the highest level in the administration.

Federalism could also be witnessed during the post-Vedic period, i.e., during the Mahajanapada period. [3]The Vajjian Confederacy, also known as the Vajjika League, was a prominent example of republican governance in ancient India during the 6th century BCE. The Licchavis were the leading tribe within this confederacy, and their political system was characterised by collective decision-making through assemblies, distinguishing it from the monarchical systems prevalent in other Mahajanapadas. Power resided with the heads of the leading families, who convened in assemblies (sabhas) to deliberate on matters of state. This form of governance emphasised shared authority and collective decision-making.

The decentralised powers can be witnessed during the Mauryans, around 322 to 185 BCE, in the works of Kautilya in his book, Arthasastra. [4]The saptanga theory in his book mentions the interconnectedness of state elements, i.e. the ruler (Svami), the ministers (Amatya), the territory (Janapada), the treasury (Kosha), the military (Danda), the allies (Mitra), and the people (Janata). While these elements are interconnected, the ruler is presented as the primary driver of state action. He emphasises the practical cooperation among these elements to achieve the objective of efficient government.

Arthasastra also discussed the appointment of regional administrators, such as Rajukas and Pradesikas. Who were entrusted with governance of provinces, administration of justice, and collection of taxes at the local level who are responsible for administering the regional territories and; the book expressly mentions that the King should have the power to raise revenue but also that the distribution of resources should be fair and equitable, allowing regional authorities to manage their finances.

[5]Another form of delegation of powers, predominant during the ancient period, can be witnessed during the Gupta period, which lasted from 320 to 550 CE. This period is known for feudalism, and it was headed by feudatory chiefs (vassals). These feudatory chiefs had provisional autonomy regarding administration but were obliged to respect the king's supremacy. They had the power to collect taxes but had a duty to pay an annual tribute to the king. These chiefs had an official document called 'charters', officially allowing them to govern their province.

Apart from the feudal government, the empire was divided into regions called bhuktis, each managed by an officer known as a Uparika. These bhuktis were further divided into districts called vaishyas, which Vishayapatis governed. Visayas were again divided into smaller units called vithis, which included several villages in the eastern parts of the empire.
The village headman, Ganpati or Gramadhyaksha, was the most important official at the village level. He was responsible for handling local problems and resolving disputes. The village was the smallest unit of administration.

Another essential feature of the Gupta period was granting land to priests and government officers. These lands came with fiscal and administrative rights, meaning the landowners could collect taxes from the farmers instead of sending them to the emperor. Priests, in particular, were often given tax-free lands, allowing them to control the land and its income.

In the post-Gupta period, the political stability in India was very weak due to various reasons, such as

Fragmentation: During the post-Gupta period, a weak central authority led to the establishment of independent sovereign states, which initially accepted the supremacy of the Gupta dynasty. Hence, there was no unity among the states, which led to frequent battles between two or more states.

[6]There were multiple kingdoms, leading to a rise and fall in 50 years, Till Harshavardhana unified North India. This was followed by the establishment of dominance by the Rashtrakuta Empire (8th–10th century) in the Deccan and the Cholas in the south (9th–13th century). The concept of the delegation of powers of these empires was almost similar to that of the Gupta dynasty.

The concept of village administration was adopted in the 73rd and 74th constitutional amendments, which introduced rural and urban local self-government, which prevailed in ancient times.

Medieval India Federal Structure

[7]By the beginning of the 12th century, Delhi sultans established supremacy in India, and by the 13th century, Alauddin Khilji had almost established supremacy all over India. However, no federal structure was witnessed. The king was assisted by various ministers who would be chosen by him and reminded in his pleasure. The king 'sultan' had supreme monarchical powers, leaving no space for delegation.

Unlike ancient India, the administration was highly centralised in medieval India, but it had a multi-tieredadministration. In the Mughal era, the king was the supreme head of the administration, but various officers assisted the king. For example, the wazir, also known as the diwan, had civil and military powers. Mir Bakshihad the power to appoint and recruit the soldiers, etc.

The concept of Provincial administration was established during Akbar's reign, when the emperor assigned some of his powers to the provinces and villages.
The empire was divided into 12 provinces called [8]'subas', which were headed by the 'diwan', who was considered the head of the 'subas', where he was assisted by 'Diwan'. 'subhadar' had the obligations of payment and appointment of the soldiers. The village level was the lowest level of the administration unit of the Mughal administration. Muqqaddam was the headman of the village and the village level administration. Patwari was responsible for keeping the village's record of revenue.

Following Emperor Aurangzeb's death in 1707, the Mughal Empire began to disintegrate, leading to the emergence of several regional powers, such as the Marathas, Sikhs, and various princely states. This period was characterised by a decentralised political structure, where local rulers exercised significant autonomy, laying early foundations for federal principles in India.
Evolution of federalism from 1757 to 1950

After Mughal emperor Aurangzeb's death, the company took advantage of India's fragmented political landscape and slowly established control. The battle of Plassy marked the beginning of the company's control. The company established its absolute supremacy during the Third Anglo-Maratha War (1817–1818).
However, the company passed its first legislation, i.e., the regulating act of 1773, to address the financial crisis it faced due to the misappropriation of funds and huge losses suffered during the Battle of Buxar (1764).

The Regulating Act, 1773 [9]

Before this legislation, the presidencies of Bombay, Madras and Calcutta were independent. The company planned to establish a centralised administration by making the Bombay and Madras provinces subordinate to the governor-general of Calcutta, further assisted by the four-member council. All significant decisions required majority approval in the Council, creating a central policy-making mechanism, even if practically weak. Judicial Centralisation. The Act also established the Supreme Court at Calcutta, which extended judicial oversight beyond Bengal. This was the first step towards a centralised legal system, overriding local laws and customs where necessary.

A form of delegation of powers could be witnessed after the enactment of the Regulating Act of 1773, because the Governor-General of Calcutta might be supreme, the presidencies of Bombay and Madras enjoyed Significant autonomy in the administration.

The act brought control over Bombay and Madras, which the governor-general of Calcutta could administer. However, due to weak communication between the provinces, the act was not successfull. These presidencies were instructed to report to the Governor-General-in-Council and were restricted from independently making diplomatic or military decisions.

Pitt's Act, 1784 [10]

To address the backdrop of the regulating act,1773, Pitt's Act of 1774 was passed, where a monitoring authority called the 'Board of Control' was established. The board could monitor the company's commercial and political affairs. The act brought direct or absolute control of Bombay and Madras under the control of the Governor General of Calcutta. The presidencies of Bombay and Madras could make no diplomatic peace or treaty without the approval of the governor-general of Calcutta.

The Charter Act , 1793 [11]

The Charter Act of 1793 created a dual government, giving the governor-general of Bengal the power to suppress the powers of the governors of Bombay and Madras and providing Calcutta's governor-general with "veto" powers regarding the decisions his council made. The Act established a dual system of control, whereby a new body known as the Board of Control was created in Britain to oversee the political affairs of the East India Company, while the Company's Court of Directors retained authority over commercial matters.

The act provided for the governor-general in council to formulate 'codes' that would extend to the whole of India. These codes could determine a person's rights, legal status, and matters related to property disputes. The courts had the obligation to pass judgments, degrees, or orders in accordance with the codes enforced by the governor-general of Calcutta. This was one such legislation passed during Lord Cornwallis's office and centralised the administration in India.

The Charter Act, 1813 ended the company monopoly in India, except for tea, opium, and trade with China, where the crown gained the monopoly.

The Charter Act, 1833 [12]

The Charter Act of 1833 transformed the company into a political unit by ending its commercial activities. A central legislative authority called the 'Governor-General of India' was created from the 'Governor-General of Calcutta.' By this act, there was a single legislature in India by which Bombay and Madras lost their independence.

The government of India act 1858 [13]
The Government of India Act 1858, a direct response to the 1857 rebellion, marked the end of East India Company rule, transferring governance of India directly to the British Crown. This vital legislation established the office of the Secretary of State for India, a British press minister responsible for Indian affairs supported by the premonitory Council of India. The Governor-General was renamed as the Viceroy of India, the direct representative of the British monarch.

The Act disassembled the binary system of control and centralised authority in London. It implicitly ended the Doctrine of Lapse, reassuring Indian princely states of their continued status under British preeminence. The primary objective of the act was to introduce a responsive government in India by putting an end to the atrocities caused by the British East India Company.

While the Act signified a significant shift in control to the British government, it didn't significantly alter the executive structures within India or allow Indian participation in governance. Primarily a response to the insecurity exposed by the 1857 rebellion, the Act solidified direct British imperial rule, laying the foundation for the British Raj transfer of powers to the Crown's control.

Indian Councils Act, 1861 [14]
The Government of India Act 1858 introduced a significant shift in Indian governance, concerning the manner of governance. But the act changed only the administrator, not the administration. It didn't change the administration system that prevailed before this act was enacted. The British parliament in England realised that if the administration functions similarly, it would be challenging to have stable control in India for a long time. Apart from this, the Charter Act, 1833 provided no representation for Indian's in the Governor General's Council. There was agitation among Indians for a very long time for representation in the Governor's Council.

This act was an attempt to represent native Indians in decision-making. Its provisions include appointing "NON OFFICIAL" members to the viceroy's Executive Council. The members shall be at least six but not more than twelve. The Act introduced the 'portfolio system' concept in the viceroy's council, where each member had a portfolio and was required to perform tasks based on that portfolio.

The British realised running a centralised government in a diverse nation would be challenging. Hence, the British parliament introduced 'decentralisation' through legislation by introducing new provinces and giving back the powers to the Bombay and Madras Presidencies, which were taken back after enacting the Charter Act of 1833. The new provinces include North-Western Provinces and Oudh, Punjab Province, and Central Provinces. Further governors were appointed to these provinces, and Indians, i.e., non-official members, were appointed to his councils, which shall include at least four and not more than eight.

This act did not accurately distinguish between central and parochial subjects. However, the central government was naturally inclined to consider measures concerning public debt, finances, currency, the post office, the telegraph, religion, patents, and imprints.

Analysis of the India council act, 1861
The Indian Council Act of 1861 failed to fulfil the aspirations of the people due to the following reasons:

• The members of the Viceroy's Council belong only to the elite class of society, mainly the maharajas of princely states.
• The council had no power to criticise the atrocities committed by the government.
• The council had only legislative powers, provided that the bill could become an act only with the assent of the Viceroy.
• Most of the time, the Viceroy used to withhold the bills.

Hence, the Indian Council Act, 1861 failed to fulfil the people's aspirations. However, this act began the era of decentralisation in the British Raj. It is important to note that decentralisation was introduced, but no such federation existed. [15] The India Council Act, 1892
  Soon after the establishment of the Indian National Congress in 1885, people slowly realised their rights, and there was large-scale agitation amongst Indians against the atrocities committed by the colonial government.
  The INC was unhappy with the India Council Act of 1861; they witnessed a need for reformation and passed many resolutions during the 1885 session, one of which was to have a direct election in the Governor General's Council and the right to discuss the Annual Budget and expenditure.
  To address the Natives' aspirations, Viceroy Lord Dufferin formed a committee to investigate the resolutions drawn by the INC. The committee's report was sent to the Secretary of State for India in Britain. Britain rejected the idea of a direct election and agreed to an indirect election with limitations.
  Based on the Debates and discussions, the Indian Council Act of 1892 was passed.
  The main features of the act include the:

• appointment of non-official members to the provincial council through indirect elections.
• The number of non-official members of the Viceroy's executive council will be increased to 16.
• The number of non-official members in the provincial council is to be increased, which differs from province to province.
• The members would be appointed through universities, district boards, municipalities, zamindars, chambers of commerce, etc.
• The council members, empowered to discuss the budget, did not have the right to vote or to pass a motion of no confidence.

This legislation introduced the concept of people's representation in decision-making through indirect elections, thus beginning representative Government.

The legislation failed to address the citizens' aspirations because the idea of indirect elections created a vast gap between the people and the council members, resulting in many violent revolts and protests.

The Indian Councils Act,1909 (Morley-Minto reforms) [16]
The Indian Council Acts of 1861 and 1892 failed to administer people's aspirations, leading to nationwide political unrest. Further, Lord Curzon's 1905 partition of Bengal provoked a widespread protest against the British Government. The revolutionaries had many breakouts into the police stations and various government buildings. Hence, the British realised that to maintain their own stable political rule, it was necessary to recognise the demand for self-government, which the INC passed. Therefore, the British Parliament assigned Lord Minto and Lord Morley to investigate India's political landscape.

Based on consultations with Hindu and Muslim groups, like Gopal Krishna Gokhale, Aga Khan III and others, the Indian Councils Act, 1909.
The Act carried forward the idea of indirect elections for appointing members of the Provincial Executive Council, which was adopted in the Indian Council Act of 1892. However, with a difference, the elected representatives would be further elected through universities, the chamber of commerce, and municipalities.

Enacting this legislation introduced the concept of 'communal representation'. A separate electorate was established for Muslims, where only a Muslim could elect a Muslim. Several seats were reserved for Muslims themselves. The act also increased the vacancy in the central and provincial Executive councils.

The Indian Councils Act, 1909, sparked communal disharmony among Hindus and Muslims. Muslims were considered a separate class of society, which eventually led to the division of two separate states. The act failed to address the people's aspirations because the Indians had demanded responsible government for decades, but this legislation was a constitutional autocracy. The Governor-General's power regarding the veto remained unchanged.

It is important to note that this act established the idea of 'direct election' for the first time in India; however, due to a lack of literacy, the number of voters turned out to be very low. However, they got to criticise the executives and suggest better administration.

Government of India Act, 1919 [17]
Indians demanded a responsive government for a long time, but the British parliament failed to address the people's aspirations. The Indian Councils Act, 1909, further devastated the unity and integrity among Hindus and Muslims.

World War I marked a turning point when the British began to recognise the importance of Indians, mainly due to the shortage of resources and manpower. Faced with increasing pressure from German forces, they relied heavily on Indian soldiers and support. Hence, to gain the support of the Indians on 20th May 1917, there was a public proclamation by the Secretary of State, Edwin S. Montagu, concerning Britain's new goal for India. The idea was to establish a responsible government in India, where he departed from Britain and reached India.

Edwin S. Montagu, with the support of the viceroy, Lord Chelmsford, travelled India and issued a report in 1918. This report led to enacting the Government of India Act 1919, which came into force in 1921. This step was taken only to gain India's support in the World War.

Importance of this act:

• Establishment of dyarchy at the provincial level, provided there is a bifurcation of subject matters, i.e., reserved and transferred subjects. Transferred subjects include agriculture, education, public work, etc. Reserved subjects include press control, police, irrigation, justice, and military. The minister in charge of the province was answerable to the provincial council.
• The act establishes bicameral legislation in India. The Legislative Assembly, which served as the lower house, comprised 145 members with a three-year term and was a model for today's Lok Sabha. The Council of States, the upper house, had 60 members with a five-year term, forming the basis for the present-day Rajya Sabha.
• The dyarchy principle divided each provincial government's executive branch into two parts: authoritarian and popularly responsible. The authoritarian section consisted of executive councillors appointed by the Crown, per earlier practice. The popularly elected section consisted of Indian ministers selected by the governor from among the elected members of the provincial legislature.
   

Drawbacks of the act:

• Bills could not be introduced without the Viceroy's permission, and bills could not be enforced without his assent.
• Viceroy had the power to withhold the bill or refuse to pass a motion for a bill.
• There was minimal financial power to the central Legislature.
• Due to property, income, and education qualifications, only a few sections of society could vote, excluding most of the Indian population from political participation.
• The provincial legislature also had minimal powers.
• The system promoted separate electorates for communities, deepening religious divisions. New electorates were created for Sikhs, Europeans, and Anglo-Indians.

The British did not address the idea of self-government; instead, they created confusion among the administration. The Idea of responsive government remains a myth after the enactment of the Roylet Act of 1919.

Government of India Act 1935
People were disappointed by the British atrocities and the Government of India Act 1919; there were large-scale agitations among Indians against the British. Hence, the matter was transferred to an independent commission called the Simon Commission to inquire into the working system of the government and decide on India's future political landscape.

The matter was discussed for at least 5 years. The discussion at the Third Round Table Conference resulted in a White Paper 1934 containing proposals incorporated into a bill and presented to the Parliament for passage. And it was passed in 1935. This became known as the Government of India Act of 1935, which the British Parliament passed. This was the first step towards the federal government in India.

Furthermore, this Act acted as the foundation for the Indan constitution.

Features of this act are as follows:

• Provincial autonomy:
  Provincial autonomy is one of the essential features of the Government of India Act of 1935. Under its provisions, the governor was required to act based on the suggestion of the ministers in the provinces. This was the first step taken by the British government to introduce a responsive government in India. The Provinces were given administrative autonomy. Despite the act ensuring autonomy to the provinces, in practice, the governor had suppressing powers although those powers did not exist in the legislation.
   
• Division of subjects:
  The subjects were divided into three categories: the Federal list, which consists of 59 items concerning national importance, where only the central government was empowered to legislate on the items mentioned in the federal list that might extend to the whole or part of India; the provincial list, which consists of 54 items this was related to the provincial importance the provincial legislature could enforce laws to the whole or part of the provinces. This was when provinces received autonomy, where the provincial legislature could enforce laws mentioned in the provincial and concurrent lists, which include 36 items. This is where both federal and provincial legislatures could make laws.
   
• Establishment of Dyarchy at the Centre:
  The act brought two categories of subjects to the Centre: reserved and transferred subjects.
  • Reserved subjects:
    Only the Governor General and his executive council had authority over these subjects to legislate, which include defence, foreign affairs, religious affairs, etc.
     
  • Transferred subjects:
    Ministers were in charge of transferred subjects and had the autonomy to administer the subjects mentioned in this list.
  It was the duty of the Governor General to supervise the functions of both the subjects and ensure their smooth administration between the two wings of the government.
   
• Establishment of a Bicameral legislature:
  Under the Government of India Act of 1935, the Central Legislature was structured as a bicameral system, consisting of the Federal Assembly and the Council of States. The Council of States served as the upper house and was designed to be a permanent body, with one-third of its members retiring every three years. It comprised 260 members, of which 156 represented British India and 104 represented the Indian states.
  
  The Federal Assembly functioned as the lower house, with a tenure of five years. It comprised 375 members, including 250 representatives from British India and a maximum of 125 members from the princely states. The seats allocated for the princely states were to be filled by nominated members, while the provinces were assigned varying seats. Elections to the Federal Assembly were conducted through indirect voting. Although the assembly term was five years, it could be dissolved earlier if necessary.
  
  The Act also introduced bicameralism in six provinces: Bengal, Bombay, Madras, Bihar, Assam, and the United Provinces. These provinces established legislatures, including a legislative council (upper house) and a legislative assembly (lower house). However, many restrictions were imposed on these provincial legislatures.
   
• Establishment of Federal Court:
  The Government of India Act, 1935, provides a provision for establishing federal courts. The federal courts had the power to interpret this act. The courts consist of one chief justice and six other judges. The federal court had original jurisdiction to resolve the disputes between the central and provincial governments.

Drawbacks Of The Act:
The Government of India Act 1935 had several drawbacks. Firstly, it failed to satisfy the indians' aspirations for complete self-rule, because the central government remained under the control of the British. The overriding powers of the governor undermined the introduction of provincial autonomy. The proposed federation was never materialised due to a lack of a princely state corporation. The right to vote was limited based on property taxes, qualifications, etc., excluding large sections of society. The act continued communal electorates, further creating division between the two states in the name of religion.

Outbreak of World War 2 (1939): Britain declared India a participant in World War 2 without India's consent. This led to a large-scale agitation against the British, and multiple Congress ministers resigned from their posts. To address the Indians' agitation, the crown assigned the Cripps Mission to gain the support of the Indians in the war and resolve the dispute. Sir Stafford Cripps promised dominion status, which the Congress and the muslim league rejected. This event marked the Quit India Movement in 1942. The movement failed for the short term, but united indian sentiments for independence.

Soon after the dissolution of war in 1945, the Labour Party came into power, where Prime Minister Clement Attlee was sympathetic to indian self-rule, and the government's commitment was to decolonisation. Hence, the Cabinet Mission Plan was enacted to negotiate the transfer of powers.

The Cabinet Mission proposed:

• A unified India with a federal structure with limited powers to the central.
• A province will be grouped into three sections: A, B, and C.
• The constituent assembly will draft a new constitution.

Notably, the cabinet mission plan provided more powers to the province and limited powers to the central government, which extended only to defence, foreign affairs, and communication. Initially, Congress and the Muslim League accepted this idea, but later, the Muslim League refused it. This led to the partition of the two nations.

By 26th November 1949, the indian Constitution was adopted, which later came into force on 26th January 1950

Federal Provisions Under The Indian Constitution [19]
The Indian constitution was drafted with a sense of a strong centre and provincial autonomy. It is essential to note that the indian constitution is a written constitution. Schedule 7 states the subject matter by which the central and state governments can legislate. List 1 of the 7th schedule consists of national importance. Only the parliament can legislate upon the items referred to in list 1. List 2 consists of items of state importance, where only the state can legislate. List 3 includes items where both the central and state governments can legislate.

The constitution is drafted so that the powers of the central and state legislatures cannot overlap. The state or the central parliament cannot pass any law outside their jurisdiction, which is known as colourable legislation. This can be known as Vertical federalism.

Provided, as per Articles 253 and 249, states can consent to the central government making laws mentioned in the state list that are related to national importance.

The Supreme Court of India has the power to adjudicate disputes between the state and central governments, determine overlapping powers between them, interpret any legislation passed by the central government, and, at the same time, the high court of the state has the power to interpret laws passed by the state legislature. This can be known as the Doctrine of Judicial Review.

Article 262 mentions the adjudication of disputes relating to water of interstate rivers or river valleys. Parliament may, by law, adjudicate any dispute concerning the interstate river or river valley. Parliamentcan constitute tribunals to adjudicate such disputes. This can be a form of cooperative federalism and horizontal federal structure.

Article 263 provides provisions regarding the inter-state council. This council has a duty to inquire into disputes arising between two or more states, particularly those involving subjects in which some or all of the states or the union and one or more states have common interests. The council also has the power to make recommendations to the central government regarding these disputes. This is another horizontal factor of federalism.

Asymmetric federalism could be witnessed in articles 256 and 257. As per these articles, the state shall be obliged to comply with the laws made by parliament. The executive power of the union shall also extend to giving directions to the state concerning national or military importance, which might include the construction and maintenance of national or military importance. The state must maintain national highways, national waterways, and other communication devices crucial during external or internal aggression. The central government must pay the state government reasonable expenditure incurred by the state government during the maintenance of these infrastructures.

Article 353 of the Indian Constitution provides for National Emergency provisions, under which the state legislature is obligated to function as per the directions of the Union Parliament. This Emergency is enforced during a period of war or external aggression.

Article 356 states that a state emergency can be proclaimed. If the state government does not comply with Article 356, the parliament can declare an emergency and enforce presidential rule, another factor of asymmetrical federalism.

The Indian Constitution outlines a comprehensive framework for distributing financial powers and obligations, particularly illustrated in Articles 268 to 293 of Part XII. For example, Article 268 specifies duties imposed by the Union but collected and utilised by the States, while Article 269 addresses taxes levied and collected by the Union but allocated to the States, such as those on interstate commerce.

Article 270 facilitates sharing certain taxes between the Union and the States, especially income tax and Union excise duties. Furthermore, the Finance Commission is established under Article 280 to recommend revenue distribution and grants-in-aid principles. At the same time, Article 275 allows specific grants to particular states, and Article 282 enables both government levels to allocate grants for public purposes.

[20] In general, instruments like the Finance Commission, the Goods and Services Tax (GST) Council (created under Article 279a), and Centrally Sponsored Schemes (CSS) have significantly influenced fiscal federalism. Although the GST has streamlined indirect taxation and fostered cooperative decision-making, it has also sparked concerns about diminishing states' financial autonomy. A prominent criticism of fiscal federalism in India revolves around the vertical fiscal imbalance, where the Centre retains control over most revenue resources. At the same time, states shoulder the bulk of developmental spending, creating excessive reliance on central transfers.

The 73rd and 74th constitutional amendments provide the framework for establishing rural and urban local self-government. A separate schedule, schedule 11, which consists of 29 subjects, was added for the rural local self-government, where the rural self-government has jurisdiction.

The 73rd constitutional amendment provides three three-tier government structures at the rural level, i.e the gram panchayat, panchayat Samithi, and zilla panchayat.

The 74th constitutional amendment added Schedule 12 to the constitution, which consists of 18 subjects where urban local bodies have jurisdiction.

Urban local self-government consists of the municipal corporation, a municipal council, a nagar panchayat, etc.
Rural and urban local self-government members will be chosen based on universal adult suffrage once every five[21] years.

Conlussion
Many events in history have contributed to the evolution of Indian federalism. The Idea of federalism prevailed in ancient Vedic India, where the roots were carried forward through the centuries. But in the medieval era, during Muslim rule, the administration was highly centralised, with little autonomy for the provinces.

The decentralisation was witnessed after the enactment of the Indian Councils Act, 1861, and it was strengthened after the passage of the Indian Councils Act, 1892. The concept of provincial autonomy was witnessed after enacting the Government of India Act, 1935. Post independence, the constitution was drafted in the sense of an intense centre with provincial autonomy.

End Notes:

1. Britannica
2. R.S. Sharma, India's ancient past
3. Britannica
4. Kautilya: The Arthashastra
5. R.S. Sharma, India's ancient past
6. R.S. Sharma, India's ancient past
7. History of medieval India by Satish Chandra
8. Satish Chandra's History of Medieval India
9. International Journal for Multidisciplinary Research (IJFMR)
10. https://gacbe.ac.in/pdf/ematerial/18BHI34A-U5.pdf
11. https://gacbe.ac.in/pdf/ematerial/18BHI34A-U5.pdf
12. M.P. Jain, Indian Constitutional Law
13. M.P. Jain, Indian Constitutional Law
14. https://silpalwal.com/pdf/2ndsem/ballb4/4.1_Indian Councils Act 1861-converted.pdf
15. https://silpalwal.com/pdf/2ndsem/ballb4/4.1_Indian Councils Act 1861-converted.pdf
16. https://silpalwal.com/pdf/2ndsem/ballb4/4.1_Indian Councils Act 1861-converted.pdf
17. Britannica
18. https://magadhmahilacollege.org/wp-content/uploads/2020/05/Government-of-India-Act-1935-converted-1.pdf
19. Indian Constitution Bar Act / M.P. Jain, Indian Constitutional Law
20. D.D. Basu, Introduction to the Constitution of India