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Central Government Act Article 265 in The Constitution Of India 1949
265. Taxes not to be imposed save by authority
Central Government Act
referred to.
Case-law discussed.
Per Hidayatullah, J.-Article 32 contains a guaranteed right
to move the Supreme Court ... necessary to resort only to
Art.265 because Art. 32stands in no need of support from
Art.265.
The taxing
Supreme Court of India
LEVIABLE UNTIL 4TH APRIL, 1991, WOULD
RUN CONTRARY TO ARTICLE 265 OF THE CONSTITUTION AND WOULD
TRAVERSE BEYOND THE OBJECT ... QUARREL WITH THE CONSTITUTIONAL
PROPOSITION ENGRAFTED IN ARTICLE 265 OF THE CONSTITUTION THAT
LEVY AND COLLECTION SHOULD BE BY AUTHORITY
Supreme Court of India
substantial
question of law as to the interpretation of Article 265 of the
Constitution the determination of which is necessary ... illegal and unconstitutional by reason of Article 265 of the
Constitution of India which provides that no tax shall
Madras High Court
income-tax is
unauthorized and in the teeth of Article 265 of the Constitution.
In the impugned judgment the High ... reported
decisions the assessees have laid considerable emphasis on Article
265 of the Constitution of India which provides that
Supreme Court of India
Punjab-Haryana High Court
Shanthi Saroop Sharma And Anr. vs State Of Punjab And Ors
Punjab-Haryana High Court
that the impugned Government Resolution is ultra vires Article 265
of the Constitution of India as well as ultra vires ... attention of the Court to the provisions of Article 265
as well as clause (28) of Article
Gujarat High Court
interest and demand of interest is in violation of
Article 265 of the Constitution; that Entry 84 of List ... substance included in
sub-paragraph (b) of this entry. Article 265 of the Constitution says
that no tax shall
Andhra High Court
retained. Often in such cases reliance is placed on Article 265 of the
Constitution and it is urged that taxes ... equity,
justice and good conscience are concomitantly invoked.
4. Article 265 reads as under:
"265. Taxes not to be imposed
Delhi High Court
clearly violative of the mandate of the
provisions of Article 265 of the Constitution of India. Mr. Gupta drew
support ... except with the authority of law as enjoined in Article
265 of the Constitution. In the case of Rayalaseema Constructions
Punjab-Haryana High Court
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