Part XII - Finance • Article

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

Article 265 is your 'Wallet Protector.' It says that the government cannot take even one rupee from you as tax unless there is a specific Law passed by Parliament or the State Assembly that says they can. No officer or leader can just 'decide' to charge you a new tax by their own wish. This ensures that only your elected representatives can decide how you are taxed.

Official Text

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

Simple Meaning

Explain Like Ten

The government cannot just take your money. They must first pass a written law that says 'We will take this much tax for this reason'.

Student Mode

Prohibits the levy or collection of tax except by the authority of law. A safeguard against arbitrary taxation.

Example

If a local official tries to charge you a 'Road Use Fee' that isn't written in any law, you can refuse to pay it and challenge it in court using Article 265.

Key Takeaway

Only a law can force you to pay a tax.

FAQs

Can a minister just announce a new tax?

No, they must pass a law through Parliament or Assembly first.

What happens if a tax is collected illegally?

The citizen can go to court and get a refund or stop the collection using Article 265.

Does this article apply to 'Fees' like parking fees?

Generally no, Article 265 covers taxes. Fees are charges for a specific service.

Can the government tax you for something in the past?

Yes, 'Retroactive Taxation' is allowed but must be done through a clear law.

Quiz

Tax requires what?

Answer: A Law

Which article protects you from illegal taxes?

Answer: Art 265

Can a local officer create a new tax?

Answer: No

The word 'Law' in Art 265 refers to?

Answer: Legislative Act