You are going to limit it to ten years. Many provinces have undertaken long-range annual commitments on the basis of allocation of this revenue. What are they going, to do? Is it your idea that they should close this chapter of taking up national activities, constructive work in the sphere of nation-building activities and forego this revenue? If that is so, I cannot praise very much either the source from which this amendment is sponsored or the honourable Members of this House if they accept this motion. Sir, think of provinces like Bengal. If they are to be deprived annually of a crore, how are they going to meet their demands? Are you going to stop the educational and health activities of Bengal and Assam? A province like Orissa, may not mind very much if it is deprived of Rs. 3 lakhs; still Rs. 3 lakhs; a year is not an ordinary sum to be left aside. Under these circumstances, I do not agree with those who claim that it should be confined only to ten years. If my honourable Friend had stated that in the course of these ten years he would undertake thorough enquiry into the taxation system and structure of this country and devise ways and means, I should have no objection. Sir, the Government of India in 1946 had deputed two officials–I believe Prof. Adarkar and Mr. Nehru-to study the financial system of Australia. Their report should have been utilised by the Constituent Assembly as also by the Drafting Committee. They have reported not only regarding the financial system of Australia but also the conditions under which the Australian system could be applied to India. They have clearly stated now allocation of grants were made on the basis of population and area and how the permanent commission that they have established is authorised to receive applications from needy provinces. The Commission looks into the provincial budgets and grants are made to such needy provinces. If that were the position there would not be any objection. Nothing of the kind is provided either in the provisions that have been passed in this Constitution or from any announcements made by Government in the Parliament or in the Constituent Assembly. Under these circumstances I must frankly confess that the motion moved by my honourable Friend the Law Minister is not very helpful to the cause of progress of national activities of these provinces.
