What is the Article 265?

By BYJU'S Exam Prep

Updated on: November 9th, 2023

Article 265 of the Indian constitution pertains to the levying of taxes in India. It states that no tax can be imposed or collected other than by the authority of law. Draft Article 248, Draft Constitution of India (1948), provides for the assignment of the entire or a portion of the net proceeds of certain taxes and duties to states.

The term “revenues of India” refers to all revenues and public funds raised or received by the Government of India, while “revenues of the State” refers to all revenues and public funds raised or received by the Government of a State.

Article 265 of the Indian Constitution

According to Article 265 of the Indian constitution, “no tax shall be levied or collected except by the authority of law.”

  • The above statement makes it abundantly clear that Article 265 intended to limit any illegal action taken by anyone while holding government office, such as imposing laws in one’s own self-interest.
  • Article 265 replaced Draft Article 248, which was considered on 4 August 1949, and talked about the revenues of India and the revenues of the State.
  • Draft Article 248 has been renamed Draft Article 248A.
  • Draft Article 248 was adopted on August 4, 1949. It defined revenues of India and state revenues.’

To replace Draft Article 248, the Chairman of the Drafting Committee proposed the following:

  • He mentioned that no tax shall be collected or levied without the authority of law.
  • This was a completely new provision.
  • This new Draft Article 248 ensured that the state authorities cannot impose any taxes arbitrarily.

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