Which of the Constitutional Provision lays down that taxes can neither be levied nor collected without the authority of law ?

The correct answer is (a) Article 265.

Article 265 of the Constitution of India states that “No tax shall be levied or collected except by authority of law.” This means that the government cannot impose any taxes without first passing a law that authorizes it to do so. This provision is important because it protects the rights of citizens from arbitrary taxation.

Article 266 of the Constitution deals with the imposition of taxes on income. Article 300 deals with the imposition of taxes on property. Article 368 deals with the amendment of the Constitution.

I hope this helps! Let me know if you have any other questions.