by- Rolee Agarwal, Chief Commissioner of Income Tax (IRS) | Government of India
Article 265 safeguards fiscal justice, ensuring taxes are lawful, fair, and transparent—building trust between state and citizen as the foundation of India’s growth and governance.
Taxation in India is more than a tool for raising revenue—it is the bedrock of governance, enabling the state to fund welfare programmes, infrastructure, and national development. Within the constitutional framework, Article 265 serves as the cornerstone of fiscal justice. It declares with clarity and force: “No tax shall be levied or collected except by authority of law.
” This principle ensures that taxation remains anchored in legality, protecting citizens from arbitrary exactions while binding the state to act strictly within the rule of law.
The Income-tax Act, 1961, as the primary legislation for direct taxes, derives its legitimacy from this constitutional safeguard. The interplay between Article 265 and the Act underscores a deeper truth— fair taxation is not merely a legal necessity but also a moral imperative for achieving equitable growth.
Article 265: The Constitutional Shield
The Supreme Court has consistently reaffirmed the sanctity of Article 265. In Tata Iron and Steel Co. Ltd. vs. State of Bihar (2005), the Court held that both the levy and collection of taxes or fees must be backed by explicit legislative authority. In CIT vs. Distillers Co. Ltd. (2007), it clarified that even penalties and excise duties are valid only if sanctioned by law. Similarly, in Common Cause vs. Union of India (2005), the Court reiterated that fiscal measures without statutory backing violate the rule of law.
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