Article 265 of the constitutional provisions lay down that taxes can neither be levied nor collected without the authority of law.

Explanation:

The provision of tax is dealt with under Articles 265 to 289 of the constitution. Article 265 states that no tax shall be imposed or collected unless authorized by law and that any tax imposed must be within the legislative prerogative.

The 7th schedule, which consists of three lists: Union, State, and Concurrent, covers all aspects of taxation. It defines and distributes power between the Union and the States.