Draft Article 248 was taken up on 4 August 1949. It defined ‘revenues of India’ and ‘revenues of State.’
The Chairman of the Drafting Committee proposed the following to replace Draft Article 248:
“No tax shall be levied or collected except by authority of law.
This was an entirely new provision. This new Draft Article 248 barred the arbitrary imposition or collection of tax by state authorities.
What was Draft Article 248 was then re-named as Draft Article 248A.
The motion was adopted without any debate on 4 August 1949.