Constitution of India · Part XII: Finance, Property, Contracts and Suits · General
Article 265: Taxes not to be imposed save by authority of law
In plain words
No tax can be levied or collected except by authority of law.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official text
No tax shall be levied or collected except by authority of law.
Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the article 265
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M/s U.P. Asbestos Limited v. State of Rajasthan & Others
Issue arose as regards the validity of the Notification No. S.O.377, dated 09.03.2007, issued by the Government of Rajasthan in exercise of its powers conferred by s.8(3) of the Rajasthan Value Added Tax Act, 2003…
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M/S Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & Ors.
Whether the premises of Visakhapatnam Steel Plant where appellant’s vehicles are exclusively used for handling and storage operations, constitute a ‘public place’ under the Andhra Pradesh Motor Vehicle Taxation Act,…
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M/s ASP Traders v. State of Uttar Pradesh & Ors.
Whether, upon payment of tax and penalty by the appellant within the time stipulated in the notice u/s.129(3), the proper officer is still mandatorily required to pass a final order u/s.129(3), or whether the deeming…
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M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply…
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C.T. Kochouseph v. State of Kerala and Another Etc.
Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an…
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Dr. Poornima Advani & Anr. v. Government of NCT & Anr.
Whether in the facts and circumstances of the case, the Appellants would be entitled to claim interest on delayed stamp duty refund, in the absence of a provision in the statute to that effect.
- Telecommunications Consultants India Ltd v. Union of India & Ors
- M /S Amit Exports v. Union of India & Ors
- Designco v. Union of India & Ors
- M/S Sharma International v. Union of India & Ors
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involved and in I.R. Coelho v. State of T.N. [(1999) 7
(1) Whether Article 31C (as upheld in Kesavananda Bharati case) survives in the Constitution after amendment to the provision by the forty-second amendment was struck down by the Supreme Court in Minerva Mills case; and…
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State of U.P. & Ors v. M/S Lalta Prasad Vaish and Sons
The issues which arise for adjudication in this reference pertain to the scope of the power of the State Legislatures under Entry 8 and the meaning of the phrase “intoxicating liquor”. The question is whether…
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The Patna Municipal Corporation & Ors. v. M/S Tribro Ad Bureau & Ors.
The Division Bench of the High Court set aside the judgment of the Single Judge of the High Court and held that the appellant(s) herein could not raise any demand of tax/fee/royalty on advertisement(s) since it has been…
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Union of India & Ors. v. Rajeev Bansal
Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue…
- Telecare Network (India) Pvt. Ltd v. Union of India & Ors
- M/S. Krush Exim v. Commissioner of Customs & Ors
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Mineral Area Development Authority & Anr. v. M/S Steel Authority of India & Anr. Etc.
Whether the 9-judge bench judgment in Mineral Area Development Authority v. M/s Steel Authority of India & Anr. Etc 2024 INSC 554 be given prospective effect?
- Ramesh Chawla (Huf) v. Income Tax Officer, Ward 45(1), New Delhi & Ors
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K. Arumugam v. Union of India & Others Etc.
Appellant-assessees purchased Kerala State Lotteries from the District Lottery Offices and other States’ lotteries in bulk from registered promoters at a discounted rate. The appellant subsequently sold them to…
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The State of Gujarat v. M/s Ambuja Cement Ltd.
Definition of Purchase Price under sub-Section (18) of Section 2 of the Gujarat Value Added Tax Act, 2003. High Court whether justified in upholding the order passed by the Gujarat Value Added Tax Tribunal wherein it…
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Gaurav Kumar v. Union of India and Ors.
Whether the enrolment fees charged by the State Bar Councils (SBC) are in contravention of Section 24(1)(f) of the Advocates Act, 1961; whether payment of other miscellaneous fees can be made a pre-condition for…
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Industries Ltd. v. Union of India [2000] Supp. 4 SCR 44 : (2001) 1
The questions which arose for determination are as to what is the true nature of royalty determined u/s.9 r/w s.15(1) of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of…
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Md. Rahim Ali @ Abdur Rahim v. The State of Assam & Ors.
The Foreigners Tribunal, Nalbari declared the appellant to be a foreigner on the grounds that he failed to discharge his burden under Section 9 of the Foreigners Act, 1946.
- Hari Kishan Sharma v. Govt of NCT of Delhi & Anr
- The Commissioner of Income Tax -International Taxation-1 v. Reema Chawla
- Tupperware India Pvt. Ltd v. (Commissioner of Income Tax (International Taxation)-3 & Anr
- Sanjeev Goyal v. Union of India
- Citius Real Estate Pvt Ltd v. Union of India and Anr
- Ramesh Chandra Kalra v. Union of India and Ors
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M/S Harsh Automobiles Private Limited v. Indore
Whether the display boards or sign boards or name boards as displayed by the appellants would partake the character of “advertisement” so as to attract s.132 of the Madhya Pradesh Municipal Corporation Act, 1956 and…
- Commissioner of Central Excise and Service Tax v. Oriental Insurance Company Limited
- Paschimanchal Vidyut Vitran Nigam Ltd. v. Raman
- M/S Goldy Engineering Works v. Commissioner of Central Excise & Anr
- M/S Sharp Moulds and Dies v. Commisioner of Central Exciseand Anr & Anr
- Santhosh Maize & Industries Limited v. The State
- Central Gst Delhi - III v. Delhi International
- K. C. Ninan v. Kerala State Electricity Board &
- M/s TATA MOTORS LTD. v. THE DEPUTY COMMISSIONER OF
- Mathura Vrindavan Development Authority & Another v. Rajesh Sharma and Others
- Checkmate Services P. Ltd. v. Commissioner of Income Tax-1
- State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc.
- State of UP Through Secretary (Excise) & Ors. v. M/S Mcdowell and Company Limited
- Union of India v. Bharti Airtel Ltd. & Ors.
- Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr.
- Union of India & Ors. v. Vkc Footsteps India Pvt Ltd.
- M/S. Indsil Hydro Power and Manganese Limited v. State of Kerala and Others
- Union of India & Ors. v. M/S G S Chatha Rice Mills & Anr.
- Dharani Sugars and Chemicals Ltd. v. Union of India & Ors.
- M/S Achal Industries v. State of Karnataka
- Ald Automotive Pvt. Ltd. v. The Commercial Tax Officer Now Upgraded As the Assistant Commissioner (Ct) & Ors.
- Union of India & Anr. v. Mohit Mineral Pvt. Ltd.
- Commissioner of Customs (Import), Mumbai v. M/S. Dilip Kumar and Company & Ors.
- Tata Iron and Steel Co. Ltd. & Another v. State of Bihar & Others
- Union of India and Another v. M/S. Kumho Petrochemicals Company Limited and Another
- Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc.
- Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- Amin Merchant v. Chairman, Central Board of Excise & Revenue & Ors.
- S.E.B.I. v. Alliance Finstock Ltd. & Ors. Etc. Etc.
- Supreme Court Advocates-On-Record Association and Another v. Union of India
- Commissioner of Central Excise, Tiruchirapalli v. M/S. Dalmia Cement(Bharat) Ltd.
- M/S. K.C.P. Ltd. v. Government of A.P. & Ors.
- Hindustan Zinc Ltd v. Rajasthan Electricity Regulatory Commission
- Union of India & Ors. v. Utiam Steel Ltd.
- Vikram Cement & Anr. v. State of Madhya Pradesh & Ors.
- State of Karnataka v. M/S Pro Lab & Ors. Etc.
- Assam Sanmilita Mahasangha & Ors. v. Union of India & Ors.
- Madras Bar Association v. Union of India and Another
- Bangalore Development Authority v. The Air Craft Employees Cooperative Society Ltd. and Others
- Vodafone International Holdings B.V. v. Union of India & Anr.
- M/S. Dewan Chand Builders & Contractors. v. Union of India & Ors.
- Consumer Online Foundation v. Union of India & Ors.
- State of U.P. and Ors. v. M/S. Mahindra and Mahindra Ltd.
- Mis. Saraf Trading Corporation Etc. Etc. v. State of Kerala
- Commissioner of Trade Tax, U.P. v. M/S. National Industrial Corporation Ltd.
- Corporation Bank v. M/S Saraswati Abharansala and Another
- M/S. Steel Authority of India Ltd. v. Sales Tax Officer, Rourkela-1 Circle and Ors.
- Aban Loyd Chiles Offshore Ltd. & Anr. v. Union of India & Ors.
- Assistant Director of Mines & Geology v. M/S Deccan Cements Ltd. & Anr.
- Karnataka Bank Ltd. v. State of A.P. & Ors.
- Delhi Development Authority, N.D. & Anr. v. Joint Action Committee, Allottee of Sfs Flats & Ors.
- Municipal Commitiee, Patiala v. Model Town Residents Asson. & Ors.
- Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector and E.T.I.0. and Ors.
- M/S. Gupta Modern Breweries v. State of Jammu & Kashmir & Ors.
- Commissioner of Income Tax and Anr. v. M/S Distillers Co. Ltd.
- M/S. Peeka Y Re-Rolling Mills (P) Ltd. v. The Assistant Commissioner and Anr.
- R.C. Tobacco Pvt. Ltd. and Anr. v. Union of India and Anr.
- State of Tamil Nadu v. M. Krishnappan and Ors.
- Sona Chandi Oal Committee and Ors. v. State of Maharashtra
- Commissioner of Central Excise, Pondicherry v. M/S. Acer India Ltd.
- Indian Banks' Association, Bombay and Ors. v. M/S. Devkala Consultancy Service and Ors.
- Collector of Central Excise, Ahmedabad v. Orient Fabrics Pvt. Ltd.
- State of Punjab and Anr. v. Mis. Devans Modern Breweries and Anr. Etc.
- Union of India and Anr. v. Azadi Bachao Andolan and Anr.
- Union Territory of Chandigarh and Ors. v. Rajesh Kumar Basandhi and Anr.
- Commissioner of Income Tax, Bhopal v. M/S. Shelly Products and Anr.
- Shree Digvija Y Cement Co. Ltd. and Anr. v. Union of India and Anr.
- M/S. Mycon Construction Ltd. v. State of Karnataka and Anr.
- Nagrik Upbhokta M. Manch v. Union of India and Ors.
- District Mining Officer and Ors. v. Tata Iron and Steel Co. and Anr.
- M/S. Somaiya Organics (India) Ltd. v. State of Utt Ar Pradesh and Anr.