Sir, I beg to move:
That in clause (2) of article 256, for the words ‘two hundred and fifty rupees’ in the two places where they occur, the words ‘one per cent. of their annual income’ or ‘one thousand rupees’ be substituted. If that is done, the clause will run as follows :-
‘(2) The total amount payable in respect of any one Person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed one per cent. of their annual income or one thousand rupees per annum :
Provided that, if in the financial year immediately preceding the commencement of this Constitution there was in force in any State or any such municipality, board or authority, a tax on professions, trades, callings or employments, the rate or the maximum rate of which exceeded one per cent. of their annual income or one thousand rupees per annum, such tax may continue to be levied until provision to the contrary is made by Parliament by law and any law so made by Parliament may be made either generally or in relation to any specified States, municipalities, boards or authorities.’