Authority of law Constitution of India, Articles 265 (1), 19, 276 to 286, 301 In Part XII of the Constitution, Article 265 provides that there cannot be any levy of collection of tax without the authority of law. The expression 'authority of law'' refers to a valid law which means the tax proposed to be levied must be within the legislative competence of the legislature imposing the tax; and the law must be validly enacted; the law must not be a colourable use of or a fraud upon the legislative power to tax; the law must not violate the conditions of fundamental rights as that in Article 19(1)(a) or 19(1)(g); it must not also contravene the specific provisions of the Constitution which impose limitation on legislative power relating to particular matters like Article 276 to 286 or 301; and the tax must be authorised by such valid law. [Saurashtra Cement & Chemical Industries Ltd. v. Union of India, (2001) 1 SCC 91 (105)]