Article 265 of Constitution of India

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Article 265 of Constitution of India comes under Part XII: Finance, Property, Contracts and Suits and deals with Taxes not to be imposed save by authority of law.

From the Constitution

  • No tax shall be levied or collected except by authority of law.
  • Taxes not to be imposed save by authority of law.

Notes

  • Ghulam Hussain v State of Rajasthan, AIR 1963 SC 379: Here, 'law' means a law enacted by a legislature.
  • An Executive Order or a Rule that goes beyond the power of the statute or custom cannot be treated as Law.

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