Archive · 21 Jul 2026
Government Cannot Impose Taxes Without Law: Article 265
In India, the government cannot impose or collect taxes without a valid law.
This is guaranteed by Article 265 of the Indian Constitution.
The article ensures that taxes must be levied and collected strictly according to the law.
The Supreme Court has upheld this principle in several cases, emphasizing that taxation must be based on legislation, not administrative decisions.
This protects taxpayers from arbitrary tax demands and ensures that the government remains accountable to Parliament and state legislatures.
As India's tax system evolves with GST and digital taxation, Article 265 remains a vital safeguard for taxpayers.
Article 265 of the Indian Constitution states that no tax can be levied or collected without a valid law.
The Supreme Court has repeatedly upheld this principle in landmark cases.
Taxation must derive authority from legislation, not administrative discretion.
Article 265 protects taxpayers from arbitrary tax demands and ensures government accountability.
The Income Tax Act and other tax laws derive their authority from Article 265.
- Who
- Indian taxpayers and the government
- What
- The constitutional principle that the government cannot impose taxes without a valid law
- When
- Ongoing, with the next tax deadline on 31 July 2026
- Where
- India
- Why
- To ensure fiscal transparency, accountability, and protection against arbitrary taxation
Government's Taxation Authority
Taxpayers' Rights
Authority to Impose Taxes
Government's Taxation Authority
The government needs legal authority to impose and collect taxes, ensuring fiscal transparency and accountability.
Taxpayers' Rights
Taxpayers have the right to know the legal basis for any tax imposed on them, protecting them from arbitrary taxation.
- Article 265
- No tax shall be levied or collected except by authority of law.
- Landmark Case
- Commissioner, Hindu Religious Endowments v. Sri Lakshmindra Thirtha Swamiar of Shirur Mutt (1954)
- Recent Case
- Union of India v. VKC Footsteps India Pvt. Ltd. (2021)
- Tax Deadline
- 31 July 2026 for FY 2025-26
- Taxation Principle
- Taxation must derive authority from legislation, not administrative discretion.