constituent assembly of india debates (proceedings)- volume vii

East Punjab
Assam
Enforcement of the policy of
prohibition and judicial
panchayats will make the
provincial administration
impossible unless the central
government multiplies its grants
and subventions very liberally.
Abolition of the Zamindari system
would seriously affect Land
revenue and stamps. Make every
one pay according to his capacity.
Provide for a well regularised
house tax on a provincial scale; a
tax on passengers.
Nationalization of industry will
wash away the twin anchor
sheets of Central finance--Income
tax and Customs.
(1) Particularly as the East
Punjab is now to be the frontier
of the Indian Dominion, there is a
strong case for a recurring
subvention of more than 1 crore
for it ( N. W. F. P used to get 1
crore).
(2) A non-recurring subvention
for the capital of the province.
(Orissa was given such a grant) .
There is an obvious case for an
upward revision of the
subventions granted to Orissa
and Assam.
Assam as a frontier as well as a
backward province of India
deserves special treatment.
Its royalty of 5 percent on oil (as
against 10 times that amount of
central excise) is unfair. Large
amounts of income accrue in
Assam but are assessed in
Calcutta which is headquarters of
the concerned companies. Some
provinces like Bombay and
Bengal have been allowed to get
a large share of increase tax
receipts because of their claim to
be territorially responsible for the
production of incomes. Assam is
entitled to similar consideration in
regard to certain items of central
revenues.