Article 265 of the Constitution provides that:
Answer & Solution
Correct answer: B.
1. Article 265 reads: 'No tax shall be levied or collected except by authority of law.'
2. This requires not merely an executive order but a duly enacted statute (legislative imprimatur).
3. Both Union and State legislatures can levy taxes within their respective competences (Lists I and II of the Seventh Schedule).
4. Service tax was constitutional via the residuary power of the Union (Entry 97 of List I, pre-GST).
_Source: Constitution of India (Bare Act, updated to 105th Amendment Act 2021), Govt. of India Legislative Dept., Article 265_
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