Though the federal principle is dominant in our Constitution and that principle is one of its basic features, but it is equally true that federalism under the Indian Constitution leans in favour of a strong Centre, a feature that militates against the concept of strong federalism. Discuss.

The Centre's power to levy cesses it need not share, and to retain unspent proceeds, illustrates the fiscal tilt towards a strong Centre.

• Cess proceeds go first to the Consolidated Fund of India (Article 266(1)) and are meant to move to reserve funds in the Public Account (Article 266(2)); ₹9,222 crore was not moved in 2024-25.
• Article 270 excludes such cesses from the divisible pool, so the Centre keeps all of it, a long-standing grievance of the States.
• The PAC says non-transfer can understate the fiscal deficit and had flagged the same problem in its 69th report (August 2023), showing weak follow-up.

Illustrates how Parliament can use its constitutional powers to limit a State taxing power, showing the tilt towards a strong Centre.

• Entry 50 of the State List lets States tax mineral rights subject to limits imposed by Parliament; Section 9D uses this to require Central conditions.
• PRS notes land is a State subject (Entry 18), and the 2024 Court held Parliament's limiting power covers mineral rights, not land taxes under Entry 49.
• PRS has flagged that 'conditions or restrictions' carry no guiding principles, and that a legislature cannot simply declare a judicial decision ineffective.

Use J&K's conversion into Union Territories as the strongest illustration of the Constitution's tilt towards the Centre in shaping the very existence of States.

• Under Articles 3 and 4 Parliament can alter a State's status by ordinary law, not an Article 368 amendment; the J&K Reorganisation Act, 2019 split the State into two UTs from 31 October 2019.
• The J&K legislature, modelled on Article 239A, cannot legislate on public order and police, which remain with the Lieutenant Governor and the Centre.
• The Assembly's 28 September 2026 statehood resolution has no binding force; only Parliament can restore statehood.