200. (1) Notwithstanding anything in section 180 of this Constitution, no law of a unit relating to tares for the benefit of the unit or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income.

(2) The total amount payable in respect of any one person to the unit or to any one municipality, district board, other local authority in the unit by way of taxes on professions. trades, callings, and employments shall not exceed fifty rupees per annum:

Provided that, if in the financial year immediately preceding the commencement of this Constitution there was in force in any unit or any such municipality, board or authority a tax on professions, trades, callings, or employments the rate, or the maximum rate, of which exceeded fifty rupees per annum, the preceding provisions of this sub-section shall, unless for the time being provision to the contrary is made by a law of the Federal Parliament, have effect in relation to that unit, municipality, board or authority as if for the reference to fifty rupees per annum there were substituted a reference to that rate or maximum rate or such lower rate, if any (being a rate greater than fifty rupees per annum) as may for the time being be fixed by an Act of the Federal Parliament; and any law of the Federal Parliament made for any of the purposes of this proviso may be made either generally or in relation to any specified units, municipalities, boards or authorities.

(3) The fact that the Legislature of a unit has power to make laws as aforesaid with respect to tares on professions, trades, callings, and employments shall not be construed as limiting, in relation to professions, trades, callings and employments, the generality of the entry in the Federal Legislative List relating to taxes on income.