(b) to impose any taxes, cesses, tools or dues which, as between goods manufactured or produced in the Province and similar goods not so manufactured or produced, discriminate in favor of the former, or which, in the case of goods manufactured or produced outside the Province, discriminate between goods manufactured or produced in any locality and similar goods produced in any other locality:
Provided that no Act of a Provincial Legislature which imposes any reasonable restriction in the interest of public health, public order or morality shall be invalid under this Article if it is otherwise valid under the Constitution; but any Bill for this purpose passed by the Provincial Assembly shall be reserved for the assent of the President, and shall not become law unless the President assents thereto.
CHAPTER III.-AUDIT AND ACCOUNTS
120. Comptroller and Auditor-General of Pakistan.- (1) There shall be a Comptroller and Auditor-General of Pakistan, who shall be appointed by the President.
(2) The terms and conditions of service and the term of office of the Comptroller and Auditor-General shall be determined by Act of Parliament, and until so determined, by rules made by the President.
121. Removal of the Comptroller and Auditor-General and ineligibility for further service.- (1) A person who has held office as Comptroller and Auditor-General shall not be eligible for further appointment in the service of Pakistan.
(2) The Comptroller and Auditor-General shall not be removed from office before the expiration of the term of his office except on the like grounds and in the like manner, as a judge of a High Court.
122. Duties and powers of Comptroller and Auditor-General.- The Comptroller and Auditor-General shall perform such duties and exercise such powers, in relation to the expenditure and accounts of the Federation and of the Provinces, as may be provided by Act of Parliament.
123. Form of public accounts.- The accounts of the Federation and of the Provinces shall be kept in such form as the Comptroller and Auditor-General may, with the approval of the President, prescribe.
124. Reports of Comptroller and Auditor-General.- The reports of the Comptroller and Auditor-General relating to the Accounts of the Federation shall be submitted to the President, who shall cause them to be laid before the National Assembly, and his reports relating to the accounts of a Province shall be submitted to the Governor, who shall cause them to be laid before the Provincial Assembly.
