Constitution of India, 1949
277.Savings.-
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 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 until provision to the contrary is made by Parliament by law.