Rohan Vijay Solanki & Associates
CA providing legal advice on compliance, planning,disputes for businesses registered under GST.
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Think you know everything about tax sections? Think again! Watch this space for some surprising facts.
Article 246 of the Indian Constitution, confers legislative powers including taxation on the Parliament and the State Legislatures on the subjects enumerated in the Seventh Schedule.
Article 245 provides that the parliament may make laws for the whole or any part of territory of India, and the Legislature of a state may make laws for the whole or any part of the State.
ARTICLE 265:
Article 265 of the constitution of India prohibits arbitrary collection of tax. It states that “no tax shall be levied or collected except by authority of law”. The term “authority of law” means that tax proposed to be levied must be within the legislative competence of the Legislature imposing the tax.
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Jaipur
302001
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Pratap Nagar, Sanganer
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