Art. 265
Part XII: Finance, Property, Contracts and Suits
Taxes Not to Be Imposed Save by Authority of Law
Exact text — Constitution of India
No tax shall be levied or collected except by authority of law.
In Plain English
What this Article actually means
Nine words carrying enormous weight — this Article is the foundational fiscal-rights protection in Indian constitutional law: the government, at any level, cannot demand or collect a single rupee in tax without a validly enacted law authorising it. This principle traces back to the historic 'no taxation without representation' idea, adapted into India's constitutional structure.
Why This Matters To You
How it shows up in everyday life
This is the constitutional basis you'd invoke if a government authority tried to collect a 'tax', 'fee', or 'levy' that has no actual legal backing — without a valid law, the demand simply isn't a lawful tax, and can be challenged in court.
Landmark Cases
How courts have interpreted this Article
Kunnathat Thathunni Moopil Nair v. State of KeralaAIR 1961 SC 552 — Struck down a state land tax law for being so arbitrary and confiscatory in its application that it failed to qualify as a valid exercise of the taxing power under this Article, read with Article 14's equality guarantee.
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Frequently Asked
Quick answers about Article 265
What's the difference between a 'tax' and a 'fee' under this framework?
A tax is a compulsory levy for general public revenue with no direct quid-pro-quo service in return; a fee is generally charged for a specific service rendered — courts have sometimes had to determine which category a particular government charge actually falls into, since different legal tests can apply.
The text above reproduces Article 265 of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.