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Article 288 Of Indian Constitution In English
Article 288 – Exemption from taxation by States in respect of water or electricity in certain cases.
(1) Save in so far as the President may by order otherwise provide, no law of a State in force immediately before the commencement of this Constitution shall impose, or authorise the imposition of, a tax in respect of any water or electricity stored, generated, consumed, distributed or sold by any authority established by any existing law or any law made by Parliament for regulating or developing any inter State river or river valley Explanation The expression law of a State in force in this clause shall include a law of a State passed or made before the commencement of this Constitution and not previously repealed, notwithstanding that it or parts of it may not be then in operation either at all or in particular areas.
(2) The Legislature of a State may by law impose, or authorise the imposition of, any such tax as is mentioned in clause ( 1 ), but no such law shall have any effect unless it has, after having been reserved for the consideration of the President received his assent; and if any such law provides for the fixation of the rates and other incidents of such tax by means of rules or orders to be made under the law by any authority, the law shall provide for the previous consent of the President being obtained to the making of any such rule or order.
Article 288 In English
288 Article – Exemption from taxation by states in respect of water or electricity in certain cases.
(1) In so far as the President may by order otherwise provide, no law of the State in force immediately before the commencement of this Constitution shall levy, or authorize to impose, any tax in relation to any water or electricity store, Explanation: arising, consumed, distributed or sold by any authority established by an existing law or any law made by Parliament to regulate or develop any inter-State river or river valley. State shall be passed or created before the commencement of this Constitution and not previously repealed, notwithstanding that it may not be in operation either at all or in particular areas in any part of it.
(2) The Legislature of a State may, by law, impose or authorize the levy of any such tax as is mentioned in clause (1), but no such law shall have effect unless it is for consideration. Don’t be after reservation. obtained the assent of the President; and if any such law provides for the determination of the rates of such tax and other events by way of rules or orders to be made by any authority under the law, the law shall provide for obtaining the prior consent of the President . of any such rule or order.
Note- All the things mentioned in this have been taken from the Indian Constitution itself. That is, it is the word of the constitution.
What Is Article 288 Of Indian Constitution?
In Article 288 you see “Exemption from taxation by States in respect of water or electricity in certain cases” that means (1) Save in so far as the President may by order otherwise provide, no law of a State in force immediately before the commencement of this Constitution shall impose, or authorise the imposition of, a tax in respect of any water or electricity stored, generated, consumed, distributed or more above.
Article 288 Debate Summary
The proposed draft Article states that no State law shall regulate or develop any inter-State river or river-valley of water or electricity stored, produced, consumed, distributed or sold by any authority established by Parliament. cannot be authorized to levy tax on Any such law shall be invalid unless it receives the assent of the President. It was adopted without any debate on September 9, 1949.
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