No tax shall be levied or collected except by authority of law.
Draft Article 248, Draft Constitution of India (1948)
Subject to the following provisions of this Chapter with respect to the assignment of the whole or part of the net proceeds of certain taxes and duties to States, the expression "revenues of India" includes all revenues and public moneys raised or received by the 'Government of India and the expression "revenues of the State" includes all revenues and public moneys raised or received by the Government of a State.
Draft Article 248 was taken up on 4 August 1949. It defined 'revenues of India' and 'revenues of State.'
The Chairman of the Drafting Committee proposed the following to replace Draft Article 248:
"No tax shall be levied or collected except by authority of law.
This was an entirely new provision. This new Draft Article 248 barred the arbitrary imposition or collection of tax by state authorities.
What was Draft Article 248 was then re-named as Draft Article 248A.
The motion was adopted without any debate on 4 August 1949.