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

Leading cases

• Kunnathat Thathunni Moopil Nair v. State of Kerala (1960)A flat per-acre land tax levied irrespective of the land's productivity, with an unguided exemption power, violated Articles 14 and 19(1)(f) and was confiscatory; Article 265 does not shield a taxing law from Part III.

Questions on this article

4 questions in 8 of our papers cite Article 265. Try these from the free papers:

1. 1. 'No tax shall be levied or collected except by authority of law' is the mandate of:

   A.Article 267B.Article 266C.Article 300AD.Article 265
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