Constitution of India · Section Article 265
Taxes not to be imposed save by authority of law
Article 265 — Taxes not to be imposed save by authority of law
be levied or collected except by authority of law.
Plain English Summary
This article states that the government cannot create or charge taxes unless there is a specific law that gives it the power to do so. Essentially, any tax imposed must be backed by a valid law made by the legislature.
Key Points
- Taxes can only be imposed if authorized by a law.
- No arbitrary taxation is allowed by the government.
- This ensures that taxation is transparent and follows legal procedures.
- The authority to levy taxes must originate from a legislative act.
Why It Matters
This principle protects citizens from arbitrary taxation by the government, ensuring that financial obligations are established through a clear legal process rather than mere executive decision.
Landmark Judgements
No major landmark judgements.