(2) No Act of Parliament or a Provincial Legislature, and no provision in any such Act, shall be invalid by reason only that some previous recommendation was not made, if assent to that Act was given (a) where the previous recommendation required was that of the Governor, either by the Governor, or by the President; and
(b) where the previous recommendation required was that of the President, by the President.
CHAPTER II-FINANCIAL PROVISIONS.
112. Property of the Federal and Provincial Governments exempted from taxes.- (1) The Government of a Province shall not be liable to taxation under any Act of parliament in respect of land or buildings situated in Pakistan, or income accruing. arising or received in Pakistan:
Provided that where a trade or business of any kind is carried on by or on behalf of the Government of a Province outside that Province, nothing in this Article shall exempt that government from any Federal Taxation in respect of that trade or business, or any operation connected therewith, or any income arising in connection therewith, or any property occupied for the purposes thereof.
(2) Property vested in the Federal Government shall, save in so far as an Act of Parliament may otherwise provide, be exempt from all taxes imposed by, or by any authority within a Province.
(3) Nothing in this Article shall prevent the imposition of fees for services rendered.
113. Exemption from taxes on electricity- Save in so far as Parliament may by law otherwise provide, no Act of a Provincial Legislature shall impose or authorize the Imposition of a tax upon the consumption or sale of electricity which is consumed by the Federal Government, and any Act a Provincial Legislature imposing or authorizing the imposition of a tax on the sale of electricity shall secure that the price of electricity sold to the Federal Government for consumption by that Government shall be less by the amount of the tax than the price charged to other consumers of a substantial quantity of electricity.
114. Grants-in-aid to Provinces - Parliament may by law make grants-in-aid of the revenues of a Province which may be in need of assistance.
115. Borrowing by the Federation.- The executive authority of the Federation shall extend to borrowing upon the security of the Federal Consolidated Fund within such limits, if any, as may be determined by Act of Parliament, and to the giving of guarantees within such limits, if any, as may be so determined.
