59. The net effect of all our recommendations together is that, on the present basis of revenue, the Centre will have to transfer to the provinces a sum of the order of Rs.30 crores annually. It will recover a part of this loss by the imposition of the Estate and Succession Duties, of the net proceeds of which it will retain 40 per cent. We believe that it will not be beyond the capacity of the Centre to part with this amount annually during the next five years, though it must cause some strain, while at the same time the transfer will enable the provinces to start their programme of essential social services and economic development.