224 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
256 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948
pality, board or authority, a tax on professions, trades, callings or employments, the rate, or the maximum rate, of which exceeded two hundred and fifty rupees per annum, such tax may continue to be levied until provision to the contrary is made by 5 Parliament by law. and any law so made by Parlia- ment may be made either generally or in relation to any specified States, municipalities, boards or authorities.
(3) The power of the Legislature of a State to 10 make laws as aforesaid with respect to taxes on professions, trades, callings and employments shall not be construed as limiting in any way the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, 15 trades, callings and employments.
Savings. 257. Any taxes, duties, cesses or fees which immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or 20 other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes 25 until provision to the contrary is made by Parlia- ment.
Agreement 258. (1) Notwithstanding anything contained in with States this Chapter, the Union may, subject to the provi- specified in sions of clause (2) of this article, enter into an 30 Part III of agreement with a State for the time being specified the First. in Part III of the First Schedule with respect to the Schedule levy and collection of any tax or duty leviable by the with regard Government of India in such State and for the dis- to the levy, tribution of the proceeds thereof otherwise than in 35 collection accordance with the provisions of this Chapter and, and distri- when an agreement is so entered into, the provisions bution of of this Chapter shall in relation to such State have taxes and effect subject to the terms of such agreement. duties.
(2) An agreement entered into under clause (1) of 40 this article shall continue in force for a period not exceeding ten years from the commencement of this Constitution: