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THE CONSTITUTION, MADE UNDERSTANDABLE

Article 288
Exemption from taxation by States in respect of water or electricity in certain cases

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Source edition: as on 1 May 2026. Omitted and struck-down reference entries remain labelled. Open the authoritative PDF ↗

Article 288 / Part XII

Exemption from taxation by States in respect of water or electricity in certain cases

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Plain languageOfficial textPurpose & sources
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THE PLAIN-LANGUAGE GUIDE

What does this mean?

Certain State taxes concerning water or electricity handled by a parliamentary-law authority require the specified presidential assent. This is a focused safeguard for the covered inter-State development authority.

Taxes, government funds, financial sharing, property, borrowing, contracts and legal proceedings.

PURPOSE & CONTEXT

Why is this provision here?

Public finance needs rules identifying lawful revenues, financial responsibility and government-to-government arrangements. This provision sets the particular allocation, safeguard or procedure described above.

Historical evidence

This Article number belongs to the original constitutional framework, but its present wording may include later amendments or substitutions. A provision-specific original Assembly debate has not been verified here. The explanation of function above is editorial inference from the text, not an attributed single motive of the framers. The original draft-making archive is a research resource, not proof of a particular historical reason.

The explanation of purpose is an editorial reading of the provision. A drafting motive is attributed only where a linked historical source supports it.

Limits, exceptions & reading carefully

Educational summary of the linked source text. Exceptions, provisos, implementing laws and applicable judgments must be read before applying it to a real case.

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Read the official constitutional text
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.

Extracted from the Legislative Department’s May 2026 edition. Page footnotes may refer to neighbouring provisions; check their markers in the PDF. Inclusion in this edition does not by itself establish commencement or judicial effect.