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

Draft Article 248, Draft Constitution of India 1948

Subject to the following provisions of this Chapter with respect to the assignment of the whole or part of the net proceeds of certain taxes and duties to States, the expression “revenues of India” includes all revenues and public moneys raised or received by the ‘Government of India and the expression “revenues of the State” includes all revenues and public moneys raised or received by the Government of a State.

Article 265, Constitution of India 1950

No tax shall be levied or collected except by authority of law.