GK Question

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Article ______ of the Constitution mandates that no tax shall be levied or collected except by authority of law.

Answer: 265

Article 265 establishes the principle of 'no taxation without law'. It states: 'No tax shall be levied or collected except by authority of law.' This ensures that taxation requires legislative sanction, protecting citizens from arbitrary executive taxation. It applies to both Union and State taxes.

Topic Centre-State Financial Relations
Exam Relevance Advanced fiscal principle question for UPSC Mains and SSC CGL Tier-2; tests constitutional safeguards