Correct Answer: (d) None of the above
Note: The Central Vigilance Commission was setup by the government in February 1964, on the recommendations of the committee on Prevention of Corruption, headed by K. Santhanam, to advise and guide central government agencies in the field of vigilance. Thus originally the Central Vigilance Commission was neither a statutory nor constitutional body. It was given statutory status by a law passed by Parliament in September, 2003. Whereas Article 280 is related to Finance Commission, Article 268 deals with Duties levied by the union but collected and appropriated by the States and Article 276 deals with taxes on professions, trades, callings and employment.