108. (1) Unless the Governor-General in his discretion thinks fit to give his previous sanction, there shall not be introduced into, or moved in, either Chamber of the Federal Legislature, any Bill or amendment which-
(a) repeals, amends or is repugnant to any provisions of any Act of Parliament extending to British India; or
(b) repeals, amends or is repugnant to any Governor-General’s or Governor’s Act, or any ordinance promulgated in his discretion by the Governor-General or a Governor; or
(c) affects matters as respects which the Governor-General is, by or under this Act, required to act in his discretion; or
(d) repeals, amends or affects any Act relating to any police force; or
(e) affects the procedure for criminal proceedings in which European British subjects are concerned; or
(f) subjects persons not resident in British India to greater taxation than persons resident in British India or subjects companies not wholly controlled and managed in British India to greater taxation than companies wholly controlled and managed therein; or
(g) affects the grant of relief from any Federal tax on income in respect of income taxed or taxable in the United Kingdom.
(2) Unless the Governor-General in his discretion thinks fit to give his previous sanction, there shall not be introduced into, or moved in, a Chamber of a Provincial Legislature any Bill or amendment which-
(a) repeals, amends, or is repugnant to any provisions of any Act of Parliament extending to British India; or
(b) repeals, amends or is repugnant to any Governor-General’s Act, or any ordinance promulgated in his discretion by the Governor-General; or
(c) affects matters as respects which the Governor-General is by or under this Act, required to act in his discretion; or
(d) affects the procedure for criminal proceedings in which European British subjects are. concerned; and unless the Governor of the Province in his discretion thinks fit to give his previous sanction, there shall not be introduced or moved any Bill or amendment which-
(i) repeals, amends or is repugnant to any Governor’s Act, or any ordinance promulgated in his discretion by the Governor; or
(ii) repeals, amends or affects any Act relating to any police force.
(3) Nothing in this section affects the operation of any other provision in this Act which requires the previous sanction of the Governor-General or of a Governor to the introduction of any Bill or the moving of any amendment.