12. The taxes, the net proceeds of which are to be given away wholly to the provinces, if levied, are-

(1) Federal Estate and Succession duties,

(2) Federal Stamp duties,

(3) Terminal taxes on goods and passengers carried by Railway or Air,

(4) Taxes on Railway fares and freights

The Centre can levy a surcharge on those taxes entirely for its own purpose, none of these taxes has in fact been levied, except that the Federal Stamp duties continue to be levied under the old laws, the duties however, being collected and retained by the provinces.