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  3. Part XII: FINANCE, PROPERTY, CONTRACTS AND SUITS
  4. Article 265

Part XII · Finance Commission constituted under article 280.]

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

In force

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

  1. No tax shall be levied or collected except by authority of law.
Previous article264. Interpretation.Next article266. Consolidated Funds and public accounts of India and of the States.

Part XII

  • 264. Interpretation.
  • 265. Taxes not to be imposed save by authority of law.
  • 266. Consolidated Funds and public accounts of India and of the States.
  • 267. Contingency Fund.
  • 268. Duties levied by the Union but collected and appropriated by the States.
  • 269. Taxes levied and collected by the Union but assigned to the States.
  • 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.
  • 270. Taxes levied and distributed between the Union and the States.
  • 271. Surcharge on certain duties and taxes for purposes of the Union.
  • 272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States.
  • 273. Grants in lieu of export duty on jute and jute products.
  • 274. Prior recommendation of President required to Bills affecting taxation in which States are interested.
  • 275. Grants from the Union to certain States.
  • 276. Taxes on professions, trades, callings and employments.
  • 277. Savings.
  • 278. Agreement with States in Part B of the First Schedule with regard to certain financial matters.
  • 279. Calculation of “net proceeds”, etc.
  • 279A. Goods and Services Tax Council.
  • 280. Finance Commission.
  • 281. Recommendations of the Finance Commission.
  • 282. Expenditure defrayable by the Union or a State out of its revenues.
  • 283. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts.
  • 284. Custody of suitors' deposits and other moneys received by public servants and courts.
  • 285. Exemption of property of the Union from State taxation.
  • 286. Restrictions as to imposition of tax on the sale or purchase of goods.
  • 287. Exemption from taxes on electricity.
  • 288. Exemption from taxation by States in respect of water or electricity in certain cases.
  • 289. Exemption of property and income of a State from Union taxation.
  • 290. Adjustment in respect of certain expenses and pensions.
  • 290A. Annual payment to certain Devaswom Funds.
  • 291. Privy purse sums of Rulers.
  • 292. Borrowing by the Government of India.
  • 293. Borrowing by States.
  • 294. Succession to property, assets, rights, liabilities and obligations in certain cases.
  • 295. Succession to property, assets, rights, liabilities and obligations in other cases.
  • 296. Property accruing by escheat or lapse or as bona vacantia.
  • 297. Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union.
  • 298. Power to carry on trade, etc.
  • 299. Contracts.
  • 300. Suits and proceedings.
  • 300A. Persons not to be deprived of property save by authority of law.

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