Article 265 of Constitution of India – Taxes not to be imposed save by authority of law
Article 265 of Constitution of India deals with Taxes not to be imposed save by authority of law
Original Text of Article 265 of Constitution of India
No tax shall be levied or collected except by authority of law.
Questions related to Article 265 of Constitution of India
Article 265 clearly states that no tax shall be imposed or collected in India except by the authority of a valid law, as mentioned in the Indian Constitution. It ensures that taxation is not arbitrary.
Article 265 protects citizens from illegal or unauthorized taxation and maintains the rule of law in tax matters, which is a fundamental part of the Articles of Indian Constitution, also explained in Indian Kanoon.
No, neither the Union Government nor the State Governments can collect any tax without passing a law through the proper legislative process, as per Article 265 of the Indian Constitution.
No, fines and penalties are not considered taxes. Article 265 specifically applies to taxes, meaning the government must have proper legislation for collecting taxes, as clarified in cases on Indian Kanoon.
You can visit Indian Kanoon to explore famous case laws, legal interpretations, and constitutional discussions related to Article 265 of the Indian Constitution that deal with taxation issues.
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