Article 162: Prior sanction of President required to Bills affecting taxation in which Provinces are interested

No Bill or amendment which imposes or varies a tax or duty the whole or part of the net proceeds whereof is assigned to any Province, or which varies the meaning of the expression “agricul- tural income” as defined for the purposes of the enactments relat- ing to income-tax, or which affects the principles on which under any of the foregoing provisions of this Chapter moneys are or may be distributable to Provinces, shall be introduced or moved in the National Assembly except with the previous sanction of the President.

Effective date: 1973-08-14

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