Match List - I with List - II: List - I (Articles) A. 265 B. 266 C. 267 D. 263 List - II (Provisions) 1. Taxes not to be imposed save by authority of law 2. Consolidated fund of India 3. Contingency fund 4. Inter-state council Choose the correct answer from the options given below :

Article 265

• Article 265 of the Indian Constitution states a fundamental principle of fiscal law in India:
• Text of Article 265: "No tax shall be levied or collected except by authority of law."

Article 266

• Article 266 of the Indian Constitution deals with the Consolidated Funds and Public Accounts of India and the states.
• Article 266(1): Refers to the Consolidated Fund of India (for the Union) and the Consolidated Fund of each state.
• Article 266(2): Deals with the Public Account of India (for the Union) and the Public Account of each state.

Article 267

• Article 267 of the Indian Constitution deals with the Contingency Fund of India and the Contingency Fund of the States.
• It provides for the creation and regulation of these funds, which are used for unforeseen expenditures.

Article 263

• Article 263 of the Indian Constitution provides for the establishment of an Inter-State Council to promote cooperation and coordination between states and between the states and the Union.
• The article empowers the President of India to establish such a council if it appears that it would serve the public interest.
• Hence, Option A is correct.