AIBE Prep › Papers › AIBE XVIII — December 2023 › Q.9
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Q.9
Taxation Law Medium Section in Options
Bare Act Constitution of India · Article 265

Which of the following provision of the Constitution of India states that no tax can be levied or collected except by authority of law?

A Article 246
B Article 256
C Article 260
✓ Article 265 Answer
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Explanation & Strategy

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Article 265 is the foundational provision preventing arbitrary taxation. Every tax must have legislative backing — executive cannot impose taxes without statutory authority.

  1. 1 Pick up Constitution of India.
  2. 2 Check Article 246 → legislative competence/lists. Not this.
  3. 3 Check Article 256 → obligation of states. Not this.
  4. 4 Check Article 260 → jurisdiction outside India. Not this.
  5. 5 Check Article 265 → 'No tax shall be levied or collected except by authority of law.' ✓ Found it.
The text reads: Article 265: No tax shall be levied or collected except by authority of law.
At a Glance
Subject Taxation Law
Difficulty Medium
Act Constitution of India
Section Article 265
Answer (D) Section in Options
Paper AIBE XVIII — December 2023
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