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<h1>Emergency Powers Expand Parliament's Legislative Reach, Allowing Taxation Intervention Beyond Normal Constitutional Boundaries During Crisis Periods</h1> During a proclaimed emergency, Parliament gains extraordinary legislative power to enact laws on matters typically reserved for state jurisdiction, including goods and services taxation. Laws passed under this emergency provision remain valid for six months after the emergency ends, preserving legal actions taken during that period. This constitutional provision enables centralized governance during national crisis situations.