In the last paragraph, para. 6 of this Report it is said: “It is quite clear, however, that the retention by the Federation of the proceeds of all the taxes specified by us would disturb, in some cases violently, the financial stability of the Units and we recommend therefore that provision should be made for an assignment, or a sharing of the proceed of some of these taxes on a basis to be determined by the Federation from time to time.” With all these its and buts and with the additional and subjective clause, this source of revenue is a poor source of consolation to the provinces. It is vague; it may be illusory; it is very indefinite and even that the Federation has to decide “in such proportion and on such basis as it may determine”. I wonder how many of the Provincial Ministers will be happy at this state of affairs.