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  • 16 (A) Seventh Schedule and Taxation Powers

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    The power to levy a tax is derived from the Constitution of India. Article 265 of the Constitution states that "no tax shall be levied or collected except by the authority of law" each tax has to be backed by an accompanying law, passed either by the Parliament or the State Legislature.

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    16(A) Seventh Schedule and Taxation Powers

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    The power to levy a tax is derived from the Constitution of India. Article 265 of the Constitution states that "no tax shall be levied or collected except by the authority of law" each tax has to be backed by an accompanying law, passed either by the Parliament or the State Legislature.

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    16K views4 pages

    16 (A) Seventh Schedule and Taxation Powers

    Uploaded by

    IAS EXAM PORTAL
    The power to levy a tax is derived from the Constitution of India. Article 265 of the Constitution states that "no tax shall be levied or collected except by the authority of law" each tax has to be backed by an accompanying law, passed either by the Parliament or the State Legislature.

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    The authority to levy a tax is derived from the


    Constitution of India which allocates the power to levy
    various taxes between the Centre and the State.
    An important restriction on this power is Article 265 of
    the Constitution which states that No tax shall be levied
    or collected except by the authority of law. Therefore
    each tax levied or collected has to be backed by an
    accompanying law, passed either by the Parliament or the
    State Legislature.

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    Article 246 of the Indian Constitution, distributes


    legislative powers including taxation, between the
    Parliament and the State Legislature.
    Schedule VII (based on Art.246) enumerates these
    subject matters. Separate heads of taxation are provided
    under lists I and II .
    There is no head of taxation in the concurrent List
    (Union and the States have no concurrent power of
    taxation).

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