10. (1) The local legislature of any province has power, subject to the provisions of this Act, to make laws for the peace and good government of the territories for the time being constituting that province.
(2) The local legislature of any province may, subject to the provisions of the subsection next following, repeal or alter as to that province any law made either before or after the commencement of this Act by any authority in British India other than that local legislature.
(3) The local legislature of any province may not, without the previous sanction of the Governor-General, make or take into consideration any law-
(a) imposing or authorizing the imposition of any new tax unless the tax is a tax scheduled as exempted from this provision by rules made under the principal Act; or
(b) affecting the public debt of India, or the customs duties, or any other tax or duty for the time being in force and imposed by the authority of the Governor-General in Council for the general purposes of the government of India, provided that the imposition or alteration of a tax scheduled as aforesaid shall not be deemed to affect any such tax or duty; or
(c) affecting the discipline or maintenance of any part of His Majesty’s naval, military, or air forces, or
(d) affecting the relations of the government with foreign princes or states; or
(e) regulating any Central subject; or
(f) regulating any central subject; or regulating any provincial subject which has been declared by rules under the principal Act to be, either in whole or in part, subject to legislation by the Indian Legislature, in respect of any matter to which such declaration applies; or
(g) affecting any power expressly reserved to the Governor-General in Council by any law for the time being in force; or
(h) altering or repealing the provisions of any law which, having been made before the commencement of this Act by any authority in British India other than that local legislature, is declared by rules under the principal Act to be a law which cannot be repealed or altered by the local legislature without previous sanction; or
(i) altering or repealing any provision of an Act of the Indian Legislature made after the commencement of this Act, which by the provisions of that Act may not be repealed or altered by the local legislature without previous sanction: Provided that an Act or a provision of an Act made by a local legislature, and subsequently assented to by the Governor-General in pursuance of this Act, shall not be deemed invalid by reason only of its requiring the previous sanction of the Governor-General under this Act.(4) The local legislature of any province has not power to make any law affecting any Act of Parliament.