Article 83 No tax without an Act of Parliament
No taxation except by or under Act of Parliament
Every tax a business or individual pays must trace back to an Act of Parliament. That makes Article 83 a key ground for challenging unlawful levies and for planning tax liabilities with certainty.
Parliament passes an Act, such as an income tax or customs law, imposing a tax and setting out who pays and how. Article 83 makes this parliamentary authority the only lawful source of taxation in Bangladesh.
The National Board of Revenue and its offices assess and collect the tax under that Act. Where the Act allows, the government issues rules or notifications setting rates and procedures, but these must stay within the authority given by the Act.
If a business is asked to pay a levy with no basis in any Act, or beyond what the Act permits, it can challenge the demand, including by a writ petition to the High Court Division under Article 102, relying on Article 83.
In plain English
How Article 83 works
Article 83 is one sentence: no tax may be levied or collected except by or under the authority of an Act of Parliament. This is the constitutional rule of "no taxation without representation". A government agency cannot invent a tax by order or circular. Rules or notifications can set rates or details only if an Act passed by Parliament authorises them. Because an Ordinance made under Article 93 has the same force as an Act, a tax imposed by a valid Ordinance also satisfies this rule. A tax collected without legal authority can be challenged in court.
In practice
Article 83 is invoked in tax litigation where a notification, circular or fee is said to go beyond the parent Act. Each year the Finance Act passed with the budget changes tax rates, giving the authority Article 83 requires. While Parliament stood dissolved from August 2024 to March 2026, the interim government made tax changes, including those in the 2025-26 budget, by Ordinance under Article 93. The 13th Parliament later moved to convert the budget ordinances into Acts, as reported in March 2026.
The text
What Article 83 says
83. No tax shall be levied or collected except by or under the authority of an Act of Parliament.
English text as published on the official Laws of Bangladesh website. The Bangla text is authoritative (Article 153). Where a court has changed the position, the status note above explains it.
Connected provisions
Related articles
Questions
Article 83: frequently asked questions
Can the government impose a tax without Parliament in Bangladesh?
No. Article 83 says no tax may be levied or collected except by or under the authority of an Act of Parliament. An Ordinance under Article 93 has the force of an Act, so a valid Ordinance can impose a tax while Parliament is not sitting.
Can a tax circular be challenged under Article 83?
Yes, if it imposes a levy that no Act of Parliament authorises or goes beyond the parent law. Taxpayers can challenge such demands before the tax authorities and courts, including by writ in the High Court Division.
Sources
- Constitution of the People's Republic of Bangladesh, Article 83 (Laws of Bangladesh)
- Dhaka Tribune: Two ordinances to be enacted into law (budget ordinances, 17 March 2026)
This guide explains the Constitution for general understanding. It is not legal advice. Constitutional reform proposals under discussion in 2026 are described as proposals until enacted.
Constitutional and writ practice
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