Your will merely be taking power into your hands and make some improvements in the top, but the masses of people are struggling today to become happy and you will be nowhere helpful to them. On the contrary the present feeling that the masses have been neglected will be intensified if we pass this Constitution without really making reference to the points that I have mentioned. Dr Ambedkar, Sir, has made a confession rightly that many of the provisions of the various constitutions in other countries have been borrowed and inserted in this Constitution. I personally think that there is nothing wrong in borrowing some good provisions that may be existing in other countries. The only thing that has to be seen is that these provisions which may be beneficial in those countries may be equally beneficial in this country also. I, however, see from Schedule 7 – they are important lists – that the Union Power List, the State List, the Provincial List and the concurrent List, have been copied wholesale from the 1935 Act, barring a few changes here and there. I do not know whether they have taken care to enquire from various provincial governments whether they have found loop-holes. I will mention one or two items. The terminal tax, the profession tax and the levy of taxes on Government of India building, have been the bone of contention between the Provincial Governments and the Central Government, in as much as in some cases the matter had gone to the Federal Court. It seems to me that the sub-committees have merely copied all these items without giving my consideration to the hardships that have been imposed by the Provincial Governments. I, therefore, feel that these three lists when they come before the House should be given due attention by the House. Last time when we met this list came before us and the time was not sufficient and we left it as they were and I hope very minute consideration will be given to this list which is as important as any other provision of this Constitution.
