No Taxation Without Authority of Law
Official heading: “Taxes not to be imposed save by authority of law”
- Source edition
- The Constitution of India (as on 1 May 2026)
- Source locator
- Part XII, Article 265, printed page 155
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- Not yet checked
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1. In One Sentence
Prohibits the levy or collection of any tax except under the express authority of a valid statute enacted by a competent legislature.
2. What It Means in Everyday Language
Article 265 is the foundational constitutional safeguard against arbitrary executive taxation in India: "No tax shall be levied or collected except by authority of law."
The Supreme Court has consistently held that "law" here means a valid statute enacted by a competent legislature, not a mere executive order, notification, circular, or administrative decree.
The statute imposing the tax must itself be constitutionally valid—it must fall within the legislative competence of Parliament or the State Legislature under the Seventh Schedule and must not violate Fundamental Rights (such as Articles 14 or 19).
Both the "levy" (the legislative assessment or imposition of the tax liability) and the "collection" (the physical recovery of the tax money) must be authorized by valid law.
3. Practical Illustrative Example
A municipal commissioner or revenue department issues an executive circular imposing a new 2% administrative cess on commercial properties without a supporting statute passed by the legislature.
4. Important Limits, Qualifications & Exceptions
Article 265 is a fundamental limitation on sovereign taxing power.
- Strict legislative mandate: Taxes can only be levied by statute, never by executive prerogative or notification alone.
- Levy and collection: Both the assessment and the collection process must have statutory authority.
- Constitutional compatibility: The taxing statute must not violate Part III fundamental rights or legislative list boundaries.
5. Operative Constitutional Text
6. Sources & Historical Assembly Deliberations
Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.
- •Government of India (Legislative Department, Ministry of Law and Justice) • Part XII, Article 265, printed page 155 • Human source-link check pending
Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.