feat: add param query to x/tariff module (backport #277)

[mergify]

This is an automatic backport of pull request #277 done by Mergify.
Cherry-pick of c8829e9 has failed:

On branch mergify/bp/release/v4.0.x/pr-277
Your branch is up to date with 'origin/release/v4.0.x'.

You are currently cherry-picking commit c8829e9.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	new file:   .changelog/unreleased/improvements/277-tariff-query.md
	new file:   proto/tariff/query.proto
	new file:   x/tariff/client/cli/query.go
	new file:   x/tariff/keeper/query_server.go
	new file:   x/tariff/types/query.pb.go
	new file:   x/tariff/types/query.pb.gw.go

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   x/tariff/module.go

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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