The second point on which I would like to touch is about paragraph 49 of the report with regard to the items in provincial list, Nos. 48. 49 and 51., 51 relates to agricultural income-tax. 48 and 49 relate to Estate Duty and Succession Duty on agricultural land. They felt that in the present context of things, the difference between agricultural property and non-agricultural property had no validity. I think they were quite right, but they have not had the courage to suggest that in the Draft Constitution this distinction which was imported for specific reasons into the Government of India Act should be done away with. I propose Sir, if the House would permit me, to table an amendment seeking to do away with this distinction. Not that I feel that the powers of the provinces should be encroached upon but I feel that the only way in which the revenues of the provinces could be augmented is by unifying income-tax, whether it is agricultural or non-agricultural property, unifying Estate Duty whether it is agricultural or non-agricultural property and so on and making the advantage of such unification available to the Provinces.
