The Declaration of Independence included a list of grievances in order to show the world why the American colonists were breaking away from Great Britain. Within this list of grievances, the American colonists discussed several different topics including no taxation without representation.
After the French and Indian War, the British government turned to the colonies for revenue to help pay off their debt. This was considered unfair to the colonists, as they had no representation in the British parliament (aka the people passing the taxes). This was one of several disagreements that ultimately resulted in the American Revolution.
Assuming this is referring to the same list of options that was posted before, this particular grievance was listed because Great Britain had taxed the colonies without representation.
