I fail to understand, Sir, why all this procedure should have been gone through. When we come to entry 9 1, we have to put, this residuary power. It could have been more easily done by paying more attention to Lists 11 and III and simply saying any matters not enumerated, in Lists II or III including any tax not mentioned in either of those lists. That would give us the same effect without bothering about all these details, With these words, I move my amendment.
