Sir, I cannot accept Dr. Deshmukh’s amendment because the inclusion of the word “land” would also permit the Centre to levy Terminal Tax on goods and passengers carried by “road“. Under our scheme Terminal Taxes on goods and passengers carried by road will be a matter which will be exclusively within the jurisdiction of the different States. That is the principal objection why I cannot accept his amendment. You will remember, Sir, that he tried to move a similar amendment on another occasion which had been rejected by the House.
