📜 Article 265 of the Indian Constitution
Title: Taxes not to be imposed save by authority of law
🔹 Full Text of Article 265:
"No tax shall be levied or collected except by authority of law."
✅ Explanation:
-
This article is a fundamental financial principle of a democratic government.
-
It ensures that no tax can be imposed or collected arbitrarily.
-
A law must be passed by a competent legislature (like Parliament or State Legislature) to impose or collect any tax.
-
It provides constitutional protection to citizens from unauthorized taxation.
⚖️ Key Points:
| Point | Description |
|---|---|
| 🛡️ Protection | Protects people from arbitrary taxation. |
| 🏛️ Legal Sanction | Only taxes passed by law (via Parliament or State Legislature) are valid. |
| ⚠️ Unconstitutional if violated | Any tax collected without a legal provision is unconstitutional and illegal. |
| 📚 Supported by Case Laws | Indian courts have upheld this article to protect against unauthorized tax actions. |
🧠 Example:
If the government tries to collect a new tax without passing a law in Parliament, that tax would be invalid under Article 265.
Here is a chart of Articles 265 to 270 of the Indian Constitution in a simplified and exam-oriented format:
📊 Chart: Articles 265 to 270 – Financial Provisions (Part XII, Chapter I)
| Article | Title | Summary / Key Point |
|---|---|---|
| 265 | Taxes not to be imposed save by authority of law | No tax shall be levied or collected except by authority of a valid law. |
| 266 | Consolidated Funds and Public Accounts | Describes Consolidated Fund, Contingency Fund, and Public Account of India and States. |
| 267 | Contingency Fund | Provides for creation of Contingency Funds for unforeseen expenditures. |
| 268 | Duties levied by the Union but collected by the States | Certain stamp duties and excise are levied by Union but collected & retained by States. |
| 268A (Repealed) | Service tax shared by Union and States (Now repealed post-GST) | Was added by 88th Amendment, removed after GST introduction. |
| 269 | Taxes levied and collected by Union but assigned to States | Taxes on inter-State trade or commerce go to States. |
| 269A | Levy and collection of GST on inter-State trade or commerce | GST on inter-State supplies is collected by Union and shared between Centre & States. |
| 270 | Taxes levied and collected by Union and distributed between Union and States | Covers income tax and other Union taxes distributed as per Finance Commission. |
Follow Us