Give the correct response ........

Constitutional Law Articles, Schedules and Amendment

Give the correct response :-

A citizen can’t claim exemption from taxing power of state merely because he is exercising one of the fundamental rights

the taxing power may be used by way of condition precedent to the exercise of fundamental rights and it would not amount to restriction on the right

Both (a) and (b) are correct

All statements are incorrect

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Explanation:

Laxmanappa Hanumantappa v. Union of India (2), where it has been held that when tax is authorised by law as required by Art. 265, the levy is not open to attack under Art. 31 of the Constitution. Therefore, a citizen can’t claim exemption from taxing power of state merely because he is exercising one of the fundamental rights. Hence option 1st is correct.