Article 265 in Constitution of India [Constitution]
Article 265 in Constitution of India
265. Taxes not to be imposed save by authority of law
No tax shall be levied or collected except
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1 - 10 of 37042 (8.25 seconds)Smt. Ujjam Bai vs State Of Uttar Pradesh on 28 April, 1961
article 265 , and is not secured by
clause (1) of Article 31. Article 265 not
being in Chapter III of the Constitution, its
protection ... this
court under article 32. It is not our purpose
to say that the right secured by article 265
may not be enforced
Commissioner Of Income Tax, Bhopal vs M/S. Shelly Products And Another on 8 May, 2003
collection of income-tax is
unauthorized and in the teeth of Article 265 of the Constitution.
In the impugned judgment the High Court has taken ... reported
decisions the assessees have laid considerable emphasis on Article
265 of the Constitution of India which provides that no tax shall be
levied
District Mining Officer And Ors vs Tata Iron & Steel Co. & Anr on 31 July, 2001
COULD BE LEVIABLE UNTIL 4TH APRIL, 1991, WOULD
RUN CONTRARY TO ARTICLE 265 OF THE CONSTITUTION AND WOULD
TRAVERSE BEYOND THE OBJECT OF THE VALIDATION ... THAT THERE IS NO QUARREL WITH THE CONSTITUTIONAL
PROPOSITION ENGRAFTED IN ARTICLE 265 OF THE CONSTITUTION THAT
LEVY AND COLLECTION SHOULD BE BY AUTHORITY
Deep Chand Jain vs Income-Tax Officer, C-Ward And Ors. on 3 August, 1983
clearly violative of the mandate of the provisions of Article 265 of the Constitution of India. Mr. Gupta drew support for his aforesaid plural submissions ... levied except with the authority of law as enjoined in Article 265 of the Constitution. In the case of Rayalaseema Constructions
Shanthi Saroop Sharma And Anr. vs State Of Punjab And Ors. on 20 May, 1968
only be imposed under th authority of law as provided in Article 265 of the Constitution.
27. The validity of imposition of royalty under ... royalty is a tax or an impost within the meaning of Article 265 read with Article 366(28) of the Constitution ,. Without adverting
Manattillath Krishnan Thangal And Ors. vs The State Of Kerala, Represented By The ... on 9 April, 1970
colourable piece of legislation, is confiscatory in character, and violative of Article 265 of the Constitution; and that these grounds of attack are available despite ... Constitution. We therefore, hold that Article 31-B is not governed by Article 31-A and that Article 31-B Is a constitutional device
Delta Paper Mills Ltd. vs Collector Of Central Excise, Guntur on 27 January, 1995
levy interest and demand of interest is in violation of Article 265 of the Constitution; that Entry 84 of List I of the 7th Schedule ... substance included in sub-paragraph (b) of this entry. Article 265 of the Constitution says that no tax shall be levied or collected except
Laxmi Starch Limited vs Union Of India on 29 April, 1993
amended by the Amendment Act, as being violative of Articles 265 , 14 and 19(1) (g) of the Constitution.
5. The Assistant Collector of Central ... enrichment of the manufacturer. The contention of the manufacturer was under Article 265 of the Constitution, the Sate could not collect any tax except with
Indglonal Investment&Finance ... vs Income Tax Officer Ward No.11(4) ... on 3 June, 2011
retained. Often in such cases reliance is placed on Article 265 of the
Constitution and it is urged that taxes „wrongly‟ levied and collected
should ... unjust enrichment, equity,
justice and good conscience are concomitantly invoked.
4. Article 265 reads as under:
"265. Taxes not to be imposed save