Step 1: Understanding the Concept:
The question asks to identify the group of Articles in the Constitution of India that deals with the financial relations between the Union (Centre) and the States.
Step 2: Key Legal Provision:
Part XII of the Constitution of India is titled "Finance, Property, Contracts and Suits."
Step 3: Detailed Explanation:
The relations between the Centre and the States are divided into three categories: Legislative, Administrative, and Financial.
- Legislative Relations are covered in Chapter I of Part XI, from Articles 245 to 255. So, option (A) is incorrect.
- Administrative Relations are covered in Chapter II of Part XI, from Articles 256 to 263. So, option (B) is incorrect.
- Financial Relations are laid down in Chapter I of Part XII, from Articles 264 to 293. This part deals with the distribution of revenues, taxes levied and collected by the Union but assigned to the States, grants-in-aid, the Finance Commission (Article 280), borrowing powers, etc. So, option (C) is correct.
Step 4: Final Answer:
The financial relations between the Centre and the States are defined in the Constitution between Articles 264 to 293.
In which of the following cases did the Supreme Court of India hold that the Preamble is \(\textit{not}\) part of the Constitution?