196. Duties in respect of succession to property other than agricultural land, estate duty in respect of property succession duties, stamp other than agricultural land, such stamp duties are duties, mentioned in the Federal Legislative List, terminal taxes, and taxes on goods or passengers carried by railway, or air, and fares on railway fares and freights, shall be levied and collected by the Federation, but the net proceeds in any financial year of any such duty or tax, except in so far as those proceeds represent proceeds attributed to Chief Commissioners’ Provinces, shall not form part of the revenues of the Federation, but shall be assigned to the units within which that duty or tax is levied in that year, and shall be distributed among the units in accordance with such principles of distribution as may be formulated by Act of the Federal Parliament :

Provided that the Federal Parliament may at any time increase any of the said duties or tares by a surcharge for Federal purposes and the whole proceeds of any such surcharge shall form part of the revenues of the Federation.