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Which of the following Articles of the Constitution of India states that there would be no tax levied or collected EXCEPT by the
authority of law?
Article 301
Article 123
Article 265
Article 107
- Article 301: This article deals with the freedom of trade, commerce, and intercourse throughout the territory of India. It ensures that trade and commerce are free across states without any barriers.
- Article 123: This article pertains to the power of the President to promulgate ordinances during recesses of Parliament. It allows the President to enact laws when Parliament is not in session, but it does not concern taxes.
- Article 265: This article states that no tax shall be levied or collected except by the authority of law. It ensures that taxation is only imposed with legal backing.
- Article 107: This article relates to the legislative procedure, particularly about the introduction and passing of bills in Parliament, and doesn’t address tax levies.
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