Article 165 — Exemption of certain public property from taxation ................................ 87

or income, be liable to taxation under any Act of Provincial Assembly and, subject to clause (2), a Provincial Government shall not, in respect of its property or income, be liable to taxation under Act of 1[Majlis -e-Shoora (Parliament)] or un der Act of the Provincial Assembly of any other Province. (2) If a trade or business of any kind is carried on by or on behalf of the Government of a Province outside that Province, that Government may, in respect of any property used in connection with t hat trade or business or any income arising from that trade or business, be taxed under Act of 1[Majlis -e-Shoora (Parliament)] or under Act of the Provincial Assembly of the Province in which that trade or business is carried on. (3) Nothing in this Artic le shall prevent the imposition of fees for services rendered. 165A Power of Majlis -e-Shoora (Parliament ) to impose tax on the income of certain corporations, etc. 2 [165A. (1) For the removal of doubt, it is hereby declared that 1[Majlis -e-Shoora (Parl iament)] has, and shall be deemed always to have had, the power to make a law to provide for the levy and recovery of a tax 2 Added by the Constitution (Arndt.) Order. 1985 (P. O. No. 11 of 1985), Art. 2. 88 on the income of a corporation, company or other body or institution established by or under a Federal law or a Provincial law or an existing law or a corporation, company or other body or institution owned or controlled, either directly or indirectly, by the Federal Government or a Provincial Government, regardless of the ultimate destination of such income. (2) All orders made, proc eedings taken and acts done by any authority or person, which were made, taken or done, or pur ported to have been made, taken or done, before the commence ment of the Constitution (Amendment) Order, 1985, in exercise of the powers derived from any law ref erred to in clause (1), or in execution of any orders made by any authority in the exercise or purported exercise of powers as aforesaid, shall, notwithstanding any judgment of any court or tribunal, including the Supreme Court and a High Court, be deemed to be and always to have been validly made, taken or done and shall not be called in question in any court, including the Supreme Court and a High Court, on any ground whatsoever. (3) Every judgement or order of any court or tribunal, including the Suprem e Court and a High Court, which is repugnant to the provisions of clause (1) or clause (2) shall be, and shall be deemed always to have been, void and of no effect whatsoever.] 166. Borrowing by Federal Government