48. It is clear that during the developmental stages of the country it will be necessary for the Centre to make specific purpose grants to the provinces from time to time. The provisions of clause 203 of the Draft Constitution seems to be adequate for the purpose. We have considered the question whether, as in Australia, grants should be made in order to equalize, or at any rate to reduce the disparity between the levels of services and of severity of taxation in the different provinces. There is undoubtedly some-thing attractive in seeking to bring up the backward units at least to ‘average’ standards, both in effort (severity of taxation) and in performance (standards of services). In Australia, the maximum difference between the levels is said to be of the order of 20 per cent. and the number of unit States is small. In India, on the other hand, as for example in the U.S.A., the difference in the levels is very wide and the number of units larger when acceding States come into the picture. In such a background ‘averages’ would be mere mathematical concepts totally unrelated to actual facts. On the other hand, even in a Federation of autonomous units, there is a great deal to be said for helping the less prosperous units to come up to the level of the more prosperous ones. AS in all such matters we must take a realistic decision with reference to the conditions in our country. While we do not recommend the adoption in this country of the Australian system, we have no doubt that the Centre, when distributing specific purpose grants under clause 203 of this Draft Constitution, will bear in mind the varying circumstances in the different provinces.