Discuss (a) Article 110

The taxing power's constitutional seat: No tax except by law — Article 115's principle: taxation is legislative power, and only the representative legislature may tax ("no taxation without representation" — the principle won by parliaments against kings, now a constitutional command). Finance bills only in the House of Representatives (Article 110): a money bill — and tax bills are money bills — is introduced only in the HoR, with the National Assembly's 15-day suggestion window (Articles 110-111). The annual budget on 15 Jestha (Article 119); the Appropriation Act for spending; the Finance Act for the year's taxes. Certification and gazette (Article 113) complete the enactment. The right to property (Article 25) — the balance: Property may be taxed: the Article's own proviso contemplates progressive taxation of property — taxation is not deprivation; But a tax that destroys the property's substance crosses from taxation to deprivation — the confiscation line (Unit 2's reasonableness principle in constitutional dress); The equality discipline (Article 18): tax classifications must be rational — arbitrary discrimination among similarly situated taxpayers violates equal protection; The justice guarantee (Article 20): notice, hearing and reasons around assessment — the fair- hearing discipline.