Exemption from taxation by States in respect of water or electricity in certain

cases:- (1) Save in so far as the President may by order otherwise provide, no law of a State in force immediately before the commencement of this Constitution shall impose, or authorise the imposition of, a tax in respect of any water or electricity stored, generated, consumed, distributed or sold by any authority established by any existing law or any law made by Parliament for regulating or developing any inter-State river or river-valley. Explanation:- The expression “law of a State in force” in this clause shall include a law of a State passed or made before the commencement of this Constitution and not previously repealed, notwithstanding that it or parts of it may not be then in operation either at all or in particular areas. (2) The Legislature of a State may by law impose, or authorise the imposition of, any such tax as is mentioned in clause (1), but no such law shall have any effect unless it has, after having been reserved for the consideration of the President, received his assent; and if any such law provides for the fixation of the rates and other incidents of such tax by means of rules or orders to be made under the law by any authority, the law shall provide for the previous consent of the President being obtained to the making of any such rule or order. ¿êÆæÿ™èþ Æ>gêÅ…Væü… 174 (¿êVæüÐ@þ¬ XII. – BǦMæüÐ@þ¬, BíÜ¢, M>…{sêMæü$tË$ Ð@þ$ÇĶý¬ §éÐéË$) (¼) HO§ðþ¯é OÆðÿË$ Ð@þ*ÆæÿY °Æ>Ã×ýÐ@þ¬ÌZ, Ð@þ$ÆæÿÐ@þ$Ùèþ$¢ÌZ ÌôýMæü °ÆæÿÓçßý×ýÌZ ¿êÆæÿ™èþ {糿¶ý$™èþÓÐ@þ¬^óþ ÌôýMæü B OÆðÿË$ Ðèþ*ÆæÿYÐèþ$$¯èþ$ °ÆæÿÓíßý…^óþ OÆðÿÌôýÓ Mæü…ò³±^óþ Ñ°Äñý*W…^èþºyìþ¯èþ Ìôý§é HO§ðþ¯é OÆðÿË$ Ð@þ*ÆæÿYÐ@þ¬ °Æ>Ã×ýÐ@þ¬ÌZ, Ð@þ$ÆæÿÐ@þ$™èþ$¢ÌZ ÌôýMæü °ÆæÿÓçßý×ýÌZ Ñ°Äñý*VæüÐ@þ¬ MöÆæÿMæü$ B {糿¶ý$™èþÓÐ@þ¬¯@þMæü$ ÌôýMæü Asìýt HO§ðþ¯é OÆðÿÌôýÓ Mæü…ò³±Mìü Ñ“MæüÆÿ¬…^èþºyìþ¯@þ ѧæþ$Å^èþeMìü¢ Äñý¬MæüP Ñ°Äñý*VæüÐ@þ¬ ÌôýMæü AÐ@þ$ÃMæüÐ@þ¬Oò³ (B Ñ«§æþ$Å^èþeMìü¢ E™éµ§æþ¯@þ {糿¶ý$™èþÓÐ@þ¬^óþ ^óþĶý$ºyìþ¯é, ÌôýMæü C™èþÆæÿ Ð@þÅMæü$¢Ë^óþ ^óþĶý$ºyìþ¯é), JMæü Æ>çÙЉ @þ¬ Äñý¬MæüP H Ô>çܯ@þOÐðþ$¯é 糯@þ$² Ñ«¨…^èþÆ>§æþ$ ÌôýMæü Ñ«¨…^èþ$rMæü$ A«¨M>ÆæÿÐ@þ¬¯@þ$ DĶý$Æ>§æþ$ Ð@þ$ÇĶý¬ Ar$Ï Ñ§æþ$Å^èþeMìü¢ Ñ“MæüĶý$Ð@þ¬Oò³ 糯@þ$² Ñ«¨…^èþ$ ÌôýMæü Ñ«¨…^èþ$rMæü$ A«¨M>ÆæÿÐ@þ¬¯@þ$ C^èþ$a¯@þsìýt HO§ðþ¯é Ô>çܯ@þÐ@þ¬, ¿êÆæÿ™èþ {糿¶ý$™èþÓ Ñ°Äñý*VæüÐ@þ¬ MöÆæÿMæü$ B {糿¶ý$™èþÓÐ@þ¬¯@þMæü$ ÌôýMæü HO§ðþ¯é OÆðÿË$ Ð@þ*ÆæÿYç³# °Æ>Ã×ýÐ@þ¬ÌZ, Ð@þ$ÆæÿÐ@þ$Ùèþ$ÌZ ÌôýMæü °ÆæÿÓçßý×ýÌZ Ñ°Äñý*VæüÐ@þ¬ MöÆæÿMæü$ Ð@þ¬…§æþ$ ^ðþç³µºyìþ¯èþr$ÏV> HO§ðþ¯é OÆðÿÌôýÓ Mæü…ò³±Mìü Ñ“MæüÆÿ¬…^èþºyìþ¯@þ ѧæþ$Å^èþeMìü¢ «§æþÆæÿ ѧæþ$Å^èþeMìü¢° A«¨Mæü ç³ÇÐ@þ*×ýÐ@þ¬ÌZ Ñ°Äñý*W…^èþ$Mö¯@þ$ C™èþÆæÿ Ñ°Äñý*Væü§éÆæÿ$ËOò³ Ñ«¨…^èþ$ 糯@þ$² «§æþÆæÿ Mæü¯@þ², ™èþMæü$PÐ@þV> E…yæþ$¯@þr$Ï ^èþ*yæþÐ@þÌñý¯@þ$. 288. °È~™èþOÐðþ$¯@þ çÜ…§æþÆæÿÂÐ@þ¬ËÌZ fËÐ@þ¬ ÌôýMæü ѧæþ$Å^èþeMìü¢Mìü çÜ…º…«¨…_ Æ>çÙ‰Ð@þ¬Ë$ 糯@þ$² Ñ«¨…^èþ$r ¯@þ$…yìþ Ñ$¯@þàÆÿ¬…ç³#:& (1) Æ>çى糆 E™èþ¢Ææÿ$Ð@þ# §éÓÆ> C™èþÆæÿ Ñ«§æþÐ@þ¬V> ´÷…§æþ$ç³Ææÿ^èþ$ Ðóþ$ÆæÿMæü$ ™èþç³µ, D Æ>gêÅ…Væü {´ëÆæÿ…¿¶ýÐ@þ¬¯@þMæü$ Ð@þ¬…§æþ$ Ððþ…r¯óþ AÐ@þ$Ë$ÌZ¯@þ$¯@þ² JMæü Æ>çÙ‰ Ô>çܯ@þÐ@þ¬, HO§ðþ¯é A…™èþÆŠÿ Æ>çÙ‰ ¯@þ© ÌôýMæü ¯@þ© ÌZĶý$¯@þ$ “MæüÐ@þ$º§æþ®Ð@þ¬ ^óþĶý¬rMæü$ ÌôýMæü AÀÐ@þ–¨® ç³Ææÿ^èþ$rMæü$ {ç³çÜ$¢™èþÐ@þ¬¯@þ² HO§ðþ¯é Ô>çܯ@þÐ@þ¬^óþ ÌôýMæü ´ëÆæÿÏÐðþ$…r$^óþ ^óþĶý$ºyìþ¯@þ Ô>çܯ@þÐ@þ¬^óþ HÆ>µr$ ^óþĶý$ºyìþ¯@þ A«¨M>Ææÿ çÜ…çܦ §éÓÆ> °Ë$Ð@þ ^óþĶý$ºyìþ¯@þ, E™èþµ†¢ ^óþĶý$ºyìþ¯@þ, Ñ°Äñý*VæüÐ@þ¬ ^óþĶý$ºyìþ¯@þ, ç³…í³×îý ^óþĶý$ºyìþ¯@þ ÌôýMæü Ñ“MæüÆÿ¬…^èþºyìþ¯@þ HO§ðþ¯é fËÐ@þ¬ ÑçÙĶý$Ð@þ¬¯@þ ÌôýMæü ѧæþ$Å^èþeMìü¢Mìü çÜ…º…«¨…_ 糯@þ$² Ñ«¨…^èþÆ>§æþ$, ÌôýMæü Ñ«¨…^èþ$rMæü$ A«¨M>ÆæÿÐèþ$$¯@þ$ DĶý$Æ>§æþ$. ÑÔ¶ý©MæüÆæÿ×ý:& D M>ÏgŒýÌZ ""AÐ@þ$Ë$ÌZ E¯@þ² Æ>çÙ‰ Ô>çܯ@þÐ@þ¬'' A¯@þ$ 糧æþº…«§æþÐ@þ¬ÌZ, D Æ>gêÅ…Væü {´ëÆæÿ…¿¶ýÐ@þ¬¯@þMæü$ çÐ@þ¬…§æþ$ ^óþĶý$ºyìþ Ìôý§é BÐðþ*¨…^èþºyìþ, A糚yæþ$ ç³NÇ¢V> ÌôýMæü Mö°² {ç³™óþÅMæü {´ë…™èþÐ@þ¬ËÌZ AÐ@þ$Ë$ÌZ Ìôý¯@þç³µsìýMìü, A…™èþMæü$ Ð@þ¬…§æþ$ Ææÿ§æþ$ª M>¯@þr$Ð@þ…sìý HO§ðþ¯é Ô>çܯ@þÐ@þ¬ ^óþÇ E…yæþ$¯@þ$. (2) Æ>çÙ‰ Ô>çܯ@þÐ@þ$…yæþÍ, Ô>çܯ@þÐ@þ¬ §éÓÆ>, M>ÏgŒý (1)ÌZ õ³ÆöP¯@þºyìþ¯@þ HO§ðþ¯é 糯@þ$²¯@þ$ Ñ«¨…^èþÐ@þ^èþ$a¯@þ$ ÌôýMæü Ñ«¨…^èþ$rMæü$ A«¨M>ÆæÿÐ@þ¬ DĶý$Ð@þ^èþ$a¯@þ$. AÆÿ¬™óþ, Asìýt Ô>çܯ@þÐóþ$O§ðþ¯é, Æ>çى糆 Äñý¬MæüP ç³ÇÖ˯@þ MöÆæÿMæü$ {ç³™óþÅMìü…^èþºyìþ¯@þO§ðþ BĶý$¯@þ A¯@þ$Ð@þ$†° ´÷…¨™óþ ™èþç³µ, Gsìýt {糿êÐ@þÐ@þ¬¯@þ$ MæüÍW E…yæþ§æþ$ Ð@þ$ÇĶý¬ Asìýt H Ô>çܯ@þOÐðþ$¯é, B Ô>çܯ@þÐ@þ¬ “Mìü…§æþ GÐ@þOÆðÿ¯é A«¨M>Ç Asìýt 糯@þ$² Äñý¬MæüP Æóÿrϯ@þ$ Ð@þ$ÇĶý¬ ÐésìýOMðü¯@þ C™èþÆæÿ çÜ…§æþÆæÿÂÐ@þ¬Ë¯@þ$ °Ææÿ~Æÿ¬…^èþ$¯@þsìýt °Ä¶ý$Ð@þ$Ð@þ¬¯@þ$ ÌôýMæü E™èþ¢Ææÿ$Ð@þ#¯@þ$ ^óþĶý¬rMæü$, Æ>{çÙt糆 Äñý$$MæüP Ð@þ¬…§æþçÜ$¢ A¯@þ$Ð@þ$†° ´÷…§æþÐèþÌñý¯èþ° B Ô>çܯèþÐèþ$$ÌZ ´÷…§æþ$ç³Ææÿ^èþÐèþÌñý¯èþ$. 175 THE CONSTITUTION OF INDIA (Part XII. - Finance, Property, Contracts And Suits)