The Constitution declares that ‘ no tax shall be levied or collected except by authority of law’. Taxes that are legally imposed by the Central and State Governments in India have been enumerated in Schedule VII of the Constitution. The Parliament of India is also been empowered3 to enact laws imposing taxes which have not been listed. For instance, taxes which may be required in the future.
- Article 265, Constitution of India, 1950
- Central Excise, Puducherry v. M/s Pondicherry Paper Limited (1984
- Article 248(2), Constitution of India, 1950