No tax shall be levied or collected except by authority of law.
Constitution · India · PART XII · CHAPTER I — Finance
Article 265 Constitution Taxes not to be imposed save by authority of law
The Constitution of India · Edition: Supplied Law Library page: pocket edition attributed to Legislative Department, as on 10 September 2026; imported 6 November 2026
Judgments on Article 265
LOK 2016 (12) SC 1618 · Supreme Court of India
Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc
Subject–
ActsThe Constitution of India, Gujarat Provincial Municipal Corporations Act, 1949, Sea Customs Act, 1878, Central Excise and Salt Act, 1944, Bombay Provincial Municipal Corporations Act, 1949, 254 and 265, Constitution of India
LOK 2016 (7) SC 2214 · Supreme Court of India
Amin Merchant v. Chairman, Central Board of Excise & Revenue & Ors. . Resondents
Subject–
ActsThe Constitution of India, 25(2) and 25, Customs Act, 1962, 19(1)(g) and 265, Constitution of India
LOK 2015 (11) SC 34 · Supreme Court of India
S. E. B. I. v. Alliance Finstock LTD. And Ors.
LOK 2015 (9) SC 217 · Supreme Court of India
Commissioner of Central Excise, Tiruchirapalli v. M/s. Dalmia Cement (Bharat) Ltd.
Subject–
ActsLimitation Act, 1963, The Constitution of India, Central Excise Act, 1944, Central Excise and Salt Act, 1944, Customs Act, 1962
LOK 2015 (3) SC 171 · Supreme Court of India
Vikram Cement & Anr. v. State of Madhya Pradesh & Ors.
LOK 2015 (1) SC 303 · Supreme Court of India
State of Karnataka v. Pro Lab
Subject–
ActsThe Constitution of India, 366 and 466, Constitution of India
LOK 2014 (12) SC 1718 · Supreme Court of India
Assam Sanmilita Mahasangha v. Union of India
Subject–
Judges–
ActsLimitation Act, 1963, The Constitution of India, Bombay Sales Tax Act, 1953, 32, 142, 226, 265 and 355, Constitution of India
LOK 2012 (1) SC 243 · Supreme Court of India
Bangalore Development Authority v. The Air Craft Employees Cooperative Society Ltd. and others
Subject–
Judges–
ActsThe Constitution of India, Bangalore Development Authority Act, 1976, Bangalore Development Act, 1976, Kerala Rectified Spirit Rules, 1972
LOK 2012 (1) SC 201 · Supreme Court of India
Vodafone International Holdings B V v. Union Of India
Subject–
Judges–
ActsThe Constitution of India, 9, 201(1) and 201(1A), Income Tax Act, 1961, Indian Companies Act 1956, Capital Cost Allowance Act, 1990, Finance Act, 1994
LOK 2011 (4) SC 266 · Supreme Court of India
Consumer Online Foundation,. v. Union of India & Ors
Equivalent citations: JT 2011 (5) SC 221 : 2011 (5) SCALE 193 :
Subject–
Judges–
ActsGeneral Clauses Act, 1897, Airports Economic Regulatory Authority of India Act, 2008, The Constitution of India, Bombay Agricultural Produce Markets Act, 1939, Bombay Municipalities Act, 1901, Wealth Tax Act, 1957
LOK 2011 (4) SC 204 · Supreme Court of India
State of U.P. & Ors. v. M/s. Mahindra & Mahindra Ltd.
Equivalent citations: 2011 (5) SCALE 188
Subject–
ActsThe Constitution of India, Uttar Pradesh Sales Tax Act, 1948