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Article 265: Taxes not to be imposed save by authority of law

Provides that no tax shall be levied or collected except by authority of law.

Part XIIactive

In this article

What it means

Plain-language explanation

Where you notice it

Daily civic life

How it protects you

Citizen protection

What to remember

Exam and recall pointers

What it means

Simple explanation

Article 265 means government taxation must have legal backing.

Practical daily-life use

Where citizens notice it

  • Relevant to taxes, fees, and public revenue collection.
  • Helps citizens ask whether a tax has statutory authority.

How it protects you

Citizen protection context

  • Prevents arbitrary taxation without law.
  • Supports financial rule of law.

Example situations

General civic examples

  • A new levy is questioned for lack of statutory basis.
  • A taxpayer checks whether a demand is authorised by law.

Citizen note

Learning note

Tax disputes are technical and depend on statutes, notifications, and facts.

Exam pointers

What to remember

  • Article 265 is the core constitutional rule for taxation authority.
  • Use it in fiscal rule-of-law answers.

Related articles

Continue learning

Art. 246: Subject-matter of laws made by Parliament and by the Legislatures of StatesArt. 246A: Special provision with respect to goods and services taxArt. 300A: Persons not to be deprived of property save by authority of law

Source references

Verification basis

Last reviewed against official sources: 2026-05-20.