Limitations on power of taxation
As earlier said, power of taxation is an inherent power where there is no need for an express grant from the Constitution. Such power exists with the existence of the State and need not be granted for it to exist.
The power is so broad that the State through the Legislative department can tax on anything, at any time, and at any amount. To prevent the abuse of the power, two noted limitations are in place:
a. Inherent limitation; and
b. Constitutional limitations.
