108. Nothing in this Constitution shall affect any Provision of liability to pay any tax or duty payable in respect of liability to pay the financial year current at the date of the coming into operation of this Constitution, or any preceding financial year, or in respect of any period ending on or before the last day of the said current financial year, or payable on any occasion happening within that or any preceding year, or the amount of such liability; and during the said current financial year, all taxes and duties and arrears thereof shall continue to be assessed, levied and collected in like manner, in all respects as immediately before this Constitution came into operation subject to the like adjustments of the proceeds collected as were thereto- fore applicable ; ·and· for that purpose the Provisional Government shall have all the powers necessary and ancillary. The Provisional Government shall be elected by the Constituent Assembly.
