Article 265: A Basis for Legitimate Tax Imposition

Introduction: The Concept of Grundnorm

All human-made laws derive their legitimacy from a fundamental law, often referred to as the “parent law.” In legal terminology, this concept was introduced by Hans Kelsen in his ‘Pure Theory of Law.’ He coined the term “Grundnorm” to describe the fundamental law from which all other laws gain their authority. In India, the Constitution can be considered the perfect example of a Grundnorm.

Article 265: Taxes and the Authority of Law

The Constitution of India comprises 448 articles, one of which is Article 265, titled “Taxes not to be imposed save by authority of law.” The bare provision reads:

“No tax shall be levied or collected except by the authority of law.”

This clause contains two essential elements:

  1. A taxing statute must exist.
  2. The statute must be passed by an appropriate authority to ensure its validity.

This protects citizens from exploitation under the guise of authority.

The Definition of “Authority” in Article 265

The term “authority” has a broad scope. In India, the Parliament holds the supreme power to make laws, provided the subject matter falls within the Union’s legislative domain. Specifically, in taxation, Parliament can only impose taxes on subjects listed under the Union List. However, Parliament can sometimes impose taxes on subjects in the State or Concurrent Lists.

States also have the authority to impose taxes, as long as they pertain to matters within the State List. Similarly, municipalities, local bodies, and other government institutions can impose taxes if a law allows it.

Role of Judiciary in Interpreting Authority

The judiciary has the power to interpret and validate the authority of institutions claiming to impose taxes. Several key cases highlight how the courts have examined this issue.

Case Law: Poona Municipality vs. Dattatraya Nagesh Deodhar [AIR 1965 SC 555]

This case dealt with the recovery of money related to octroi duty, a local tax collected on goods brought into a city. Poona City Municipality had been collecting octroi duty since 1901. After the Bombay Provincial Municipal Corporation Act, 1949 came into effect, the municipality deducted 10% from octroi duty refunds, despite the new Act not authorizing such a deduction.

Key Rulings:

  • The deduction was not permitted under the Bombay Municipal Corporation’s powers.
  • No standing order justified the deduction.
  • The deduction had no legal basis after the enactment of the new law.

Case Law: Chhotabhai Jethabhai Patel vs. Union of India [AIR 1962 SC 1006]

In this case, a tobacco company challenged the retroactive imposition of excise duty under the Finance Act, 1951. The Parliament had passed a bill amending the Central Excise and Salt Act, 1944, and applied the increased duty retroactively.

Key Rulings:

  • Parliament, as a sovereign body, can pass laws with both prospective and retrospective effects.
  • The duties levied under the Central Excises and Salt Act were valid, even when applied retrospectively.

Conclusion

The Constitution of India, as the Grundnorm, governs all laws, including taxing statutes. It ensures that taxation laws do not infringe upon the rights of taxpayers. The judiciary plays a critical role in interpreting the provisions of the Constitution, including determining which authorities are empowered to impose taxes and under what conditions.

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NUJS National Disability Law Moot 2025 – India’s 1st Moot on Disability Rights

NUJS National Disability Law Moot 2025 – A Historic Step Toward Inclusive Legal Advocacy

The NUJS National Disability Law Moot 2025 is India’s first national-level moot court competition dedicated solely to the legal rights of persons with disabilities (PwDs). Organized by the prestigious West Bengal National University of Juridical Sciences (WBNUJS), Kolkata, this competition sets a new precedent in legal education by focusing exclusively on disability law.

With a history of hosting top-tier events such as the NUJS-HSF Moot, ADR Mediation Competition, and Para-Invicta, NUJS continues its tradition of promoting inclusivity and justice with this pioneering initiative.

What Is the NUJS National Disability Law Moot 2025 About?

This moot is designed to:

  • Encourage legal scholarship in disability law
  • Highlight critical themes like workplace discrimination, inclusive education, and accessibility
  • Create a national platform for future legal professionals to explore and argue real-world issues under the Rights of Persons with Disabilities Act, 2016

The competition includes:

  • Memorial Qualification Round
  • Offline Oral Rounds at the WBNUJS campus in Kolkata
  • Researcher’s Test for qualifying teams

Key Dates and Deadlines

EventDate
Registration OpensMay 30, 2025
Clarification DeadlineJune 25, 2025
Registration ClosesJune 30, 2025
Memorial SubmissionJuly 12, 2025
Oral Round ShortlistJuly 21, 2025
Oral Rounds at WBNUJSAugust 21–24, 2025

Eligibility & Team Composition

  • Open to undergraduate law students in any Indian university
  • 2 to 3 members per team
  • Cross-college teams allowed
  • No cap on the number of teams per institution
  • Postgraduate students are not eligible

Awards & Recognition

The NUJS National Disability Law Moot 2025 offers extensive awards, including:

  • Winning, Runners-Up & Second Runners-Up Teams
  • Best Advocate (Prelims and Overall)
  • Best Memorials (Petitioner & Respondent)
  • Best Researcher & Runner-Up
  • Certificates for Semi- and Quarter-Finalists
  • Participation certificates for all teams

Registration Fees & Optional Accommodation

  • Memo Round Fee: ₹2,500/team
    • ₹2,100 for teams with at least one PwD participant
  • Oral Round Fee (for shortlisted teams): ₹2,000
  • Accommodation (optional): ₹5,500/team (August 21–24)

Payment Details:

  • Account Name: Student Juridical Association
  • Account No: 520101246976299
  • IFSC Code: UBIN0906638
  • Bank: Union Bank, NUJS Branch, Salt Lake, Kolkata

Registration Process

  1. Fill the official Google Form: https://forms.gle/sZHKXriWTy4EEfGL8
  2. Email the following to nationaldisabilitymoot@nujs.edu:
    • Names, Years, and Institutions of team members
    • College ID Cards
    • Payment screenshot

Contact Details

  • Email: nationaldisabilitymoot@nujs.edu
  • Chair: Kinjal Das – +91 75959 65675
  • Deputy Chairs:
    • Anushka Maji – +91 86174 78308
    • Saarthak Samadder – +91 94330 48880
  • Board of Directors:
    • Ritika Amlajiya – +91 80943 45186
    • Shubhankar Singha – +91 96797 30493

Final Words

The NUJS National Disability Law Moot 2025 is not just another moot—it’s a platform for change. By promoting awareness of the challenges faced by PwDs through legal debate, WBNUJS is nurturing future lawyers who will lead the way in accessibility and justice.

Don’t miss this opportunity to be part of history. Register today and join us in Kolkata for a groundbreaking legal experience.


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Internship Opportunity at Zentrum Law Partners for November 2024

Exciting Internship Opportunity at Zentrum Law Partners – November 2024

Zentrum Law Partners invites law students to apply for its November 2024 internship program. This program offers an excellent chance for 4th and 5th-year law students to gain practical experience in a dynamic legal environment. If you are interested in enhancing your legal skills, the Zentrum Law internship in November could be the perfect fit for you.

Eligibility Criteria

To ensure a high-quality learning experience, we have set specific eligibility criteria:

  1. Student Level: Only students currently in their 4th or 5th year of law school may apply for this internship in November.
  2. Academic Excellence: We prioritize candidates from premium law schools who have a strong academic record. Your achievements should reflect your dedication and capability in the legal field.
  3. Relevant Experience: We seek applicants with prior exposure to corporate internships or related experiences, as this background will enhance your contributions to our team.

Mode of Internship

We offer flexible internship arrangements to cater to different needs:

  • Online Internship: This option suits students who prefer a remote working environment or cannot travel. Many students find that the online format allows for greater flexibility.
  • Offline Internship: Conducted at our Bhopal office, this arrangement provides an immersive experience in our firm’s operations. Consequently, you will gain valuable insights and hands-on experience.

Application Process

If you meet the eligibility criteria and feel excited about the opportunity, we encourage you to apply! Here’s how to submit your application:

  1. Prepare Your CV: Ensure that your CV highlights relevant experience, academic achievements, and any additional skills that would make you a suitable candidate.
  2. Submit Your Application: Send your CV to office@zentrumlaw.com.

In conclusion, this Zentrum Law internship in November represents a fantastic opportunity to work alongside experienced professionals, engage in meaningful projects, and deepen your understanding of corporate law. Therefore, don’t miss your chance to join Zentrum Law Partners this November!


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