84. The Union Powers Committee of the Constituent Assembly in para. 2(d) of their report, dated 17th April, 1947, has expressed its view on this subject in the following terms : “We realize that, in the matter of industrial development. the States are in varying degrees of advancement and conditions in British India and the States are in many respects dissimilar, Some of the above taxes are now regulated by agreements between the Government of India and the States. We, therefore, think that it may not be possible to impose a uniform standard of taxation throughout the Union all at once. We recommend that uniformity of taxation throughout the units may, for an agreed period of years after the establishment of the Union not exceeding 15, be kept in abeyance and the incidences, levy, realization and apportionment of the above taxes in the State units shall be subjected to agreements between them and the Union Government. Provision should accordingly be made in the Constitution for implementing the above recommendation.” We entirely agree with these observations.