No tax shall be levied or collected except by authority of law.
Article 265: Taxes not to be imposed save by authority of law
The Constitution of IndiaCentral Constitution · 1950
About this text. The article text here was extracted from the official PDF automatically and is known to be incomplete: some articles are cut short and run into the next article’s heading, and none of the twelve Schedules are present, including the Seventh Schedule. The official PDF is complete; treat it as the record.
Where this provision sits
| Act | The Constitution of India |
|---|---|
| Article | 265 |
| Marginal note | Taxes not to be imposed save by authority of law |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 54 |
Judgments that turned on this provision
- WPC/447/2022 of MS HIGHCO ENGINEERS PRIVATE LIMITED UNIT II THROUGH ITS ONE OF THE DIRECTORS MR TAPAS KUMAR SAHU Vs THE STATE OF JHARKHANDHigh Court of Jharkhand · 2026-01-05
- WPC/3734/2021 of MS RSB TRANSMISSIONS INDIA LIMITED THROUGH ITS ASSISTANT GENERAL MANAGER MR S M NAUSHERWAN Vs STATE OF JHARKHANDHigh Court of Jharkhand · 2026-01-05
- WPC/554/2022 of MS HARI OM CASTING COMPANY PRIVATE LIMITED THROUGH ITS ONE OF THE DIRECTORS MR HARENDRA TIWARI Vs THE STATE OF JHARKHANDHigh Court of Jharkhand · 2026-01-05
- WPC/687/2023 of JHARKHAND INDUSTRIES AND TRADE ASSOCIATION THROUGH RAJIV KUMAR SHARMA Vs THE STATE OF JHARKHANDHigh Court of Jharkhand · 2026-01-05
- WPC/434/2022 of MS EEFCO METALS AND POWDERS PRIVATE LIMITED UNIT I THROUGH RAJESH KUMAR Vs THE STATE OF JHARKHANDHigh Court of Jharkhand · 2026-01-05
- WPC/3499/2021 of MS RAMKRISHNA FORGINGS LIMITED THROUGH MR RAHUL KUMAR BAGARIA Vs STATE OF JHARKHANDHigh Court of Jharkhand · 2026-01-05
- WP/21700/2020 of M/S URC CONSTRUCTION PVT LTD Vs STATE OF APHigh Court of Andhra Pradesh · 2025-12-09
- TAXC/153/2025 of DEEPAK PANDEY Vs COMMISSIONER OF SERVICE TAXHigh Court of Chhattisgarh · 2025-12-04
- WPA/12637/2025 of BIDYUT AUTOTECH PRIVATE LIMITED AND ANR Vs THE ASSISTANT COMMISSIONER OF STATE TAX, BUREAU OF INVESTIGATION, SOUTH BENGAL (HQ) AND ORSCalcutta High Court · 2025-11-26
- WP/10134/2022 of BANGALORE DATACOM PRIVATE LIMITED Vs THE STATE OF KARNATAKAHigh Court of Karnataka · 2025-11-19
- WP/23190/2025 of PRANAVA K N Vs THE KARNATAKA STATE LAW UNIVERSITYHigh Court of Karnataka · 2025-10-25
- M/S ASP TRADERS vs STATE OF U.P.Supreme Court of India · 2025-07-24
- DR. POORNIMA ADVANI vs GOVERNMENT OF NCTSupreme Court of India · 2025-02-18
- LIFE INSURANCE CORPORATION OF INDIA vs DRAVYA FINANCE PVT. LTD. .Supreme Court of India · 2023-09-06
- MATHURA VRINDAVAN DEVELOPMENT AUTHORITY vs RAJESH SHARMASupreme Court of India · 2023-04-28
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