constituent assembly of india debates (proceedings)- volume vii

U. P.
C. P.
West Bengal
Assam
7.State Lotteries Federal (item 48 Federal List). C. P.
8. Taxes on trades,
professions Callings and
employment.
9. Taxes on sales and
advertisements.
Tax
Provincial tax Sec. 142-A, Item
46 in Provincial list.
( Item 48 in Provincial list )
PART II - NON TAX PROPOSALS
Assignments existing or
contemplated
Provinces proposing
U. P.
The provisions should be fully
utilized to augment the resources
of provinces.
Succession duties in respect also
of agricultural land should be
transferred from the provincial to
the Federal list. The duty should
be on ad valorem basis.
The provincial governments
should be empowered to levy
them if the Central government
do not levy them.
50 percent of income from
increase in railway fares and
freights above the levels
determined by the Railway
Budget of February 1947 to go to
provinces on population ratios
weighted by a given factor in
favour of provinces with smaller
revenues and expenditure.
Should be transferred to
Provincial list.
The limit of Rs. 50 p.a. Should be
removed and gradation according
to capacity should be provided
for.
Sales tax should be levied in all
provinces and acceding states.
Assignment proposed for
provinces
(1) The inequity of Niemeyer
Award should be rectified and
central allocation for U. P. should
aim at a minimum of 6 or 7
crores p.a. going upto 12 or 13
crores in the space of 10 years.
(2) The consolidated debt due
from the U. P. to the Govt. of
India should be wiped off.
(3) The Govt. of India should
share losses on the food grains
scheme as originally promised by
them.