Answer & solution
Answer: (c) Swaran Singh Committee
Answer: Option 3 — Swaran Singh Committee
The Swaran Singh Committee (1976) recommended Fundamental Duties, and among its suggestions was the duty to pay taxes.
Parliament did not accept that duty when it added Article 51A.
Revision note — Fundamental Duties
• Set up by the Congress party in 1976, during the Emergency; it recommended 8 duties.
• The 42nd Amendment Act, 1976 added 10 duties in Part IVA, Article 51A — more than the committee proposed.
• Suggestions not adopted: the duty to pay taxes, and penalties by Parliament for not complying with the duties.
• The 86th Amendment Act, 2002 added the 11th duty, 51A(k) — parents to give education opportunities to children aged 6–14.
• Idea borrowed from the USSR constitution; the duties are non-justiciable.
• The Justice J.S. Verma Committee on Fundamental Duties (1998, report 1999) listed laws that already enforce some duties.
Do not mix these up
• Swaran Singh vs J.S. Verma — Swaran Singh proposed the duties (1976); J.S. Verma reviewed their enforcement (1999).
• Sarkaria vs Santhanam — Sarkaria (1983) is Centre–State relations; Santhanam (1962) is prevention of corruption, leading to the CVC.
Also asked from this topic: the committee that recommended Fundamental Duties (Swaran Singh Committee); the amendment that added them (42nd, 1976); the 86th Amendment duty (education, ages 6–14).