Discussion
Which article of Indian constitution says, "No tax shall be levied or collected except by authority of law"
Answer: C
The words that no tax shall be levied or collected except by authority of law are those of Article 265 of the Constitution, which is in Part XII on finance, property, contracts and suits. It ensures that every tax needs the sanction of a statute.
Article 67 deals with the term of office of the Vice-President, Article 238 was repealed by the Seventh Amendment, and Article 369 gave Parliament temporary power to legislate on certain State List subjects as if they were in the Concurrent List. None of them concerns the authority of law for taxation.
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