998 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
The Honourable B. R. Ambedkar : Sir, I wish my Friend Mr. Sidhva drew a proper lesson from the Railway Taxation Act. Parliament voluntarily submitted itself by passing an Act to allow the properties of the Railways to be taxed by the local authorities. Any Parliament can voluntarily submit its properties to be taxed by local authorities and there is no reason to suspect that Parliament will not volunteer to allow its other properties also to be taxed in the same manner. If the Railway Property Taxation Act is not properly carried out or if there is any lacuna, it would be open to Parliament to amend it, and I suppose it would be also open to Mr. Sidhva to go to a court of law and have the money paid if it becomes payable and due under the Railway Property Taxation Act.
[Mr. Sidhva withdrew his amendment. Article 264, as modified by Dr. Ambedkar’s amendment was adopted and added to the Constitution.]
ARTICLE 265
*The Honourable Dr. B. R. Ambedkar : Sir, I move :
“That in article 265, for the words ‘a Union railway’, wherever the occur, the words ‘any railway’, be substituted.”
This is mainly consequential upon the changes we have made in List I of Schedule VII.
[The amendment was adopted. Article 265, as amended, was added to the Constitution.]
NEW ARTICLE 265-A
†The Honourable Dr. B. R. Ambedkar : Sir, I move :
“That after article 265, the following article be inserted:—
‘265-A. (1) Save in so far as the President may by order otherwise provide, no law of a State in force immediately Exemption from taxation by States in respect of water or electricity in before the commencement of this case of certain authorities. 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. —In this clause, the expression “law in force” has the same meaning as in article 307 of this Constitution’.”
In the following paragraph of the article, I wish to introduce some new words with your permission and move it with those words.
“ (2) The Legislature of a State may by law impose, or authorise the imposition of, any such tax as is mentioned in clause (1) of this article but no such law shall have any effect unless it has after having been
*CAD, Vol. IX, 9th September 1949, p. 1160.
† Ibid., p. 1161.