166 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
From these statements the following propositions stand out :
(1) That upto a certain year in the life of the States there was no deficit. They were all viable. It is only after Congress came into office that States ceased to be viable.
(2) That since the Congress came into office the Excise Revenue has begun to dwindle. It has gone down to a vanishing point.
(3) That Income Tax and Sales Tax have increased enormously.
These are the causes which explain why States have ceased to be viable.
The Excise Revenue is being sacrificed for a false idealogy which has no meaning, no sense and no reality.
In regard to the Policy of Prohibition followed by the Congress, the following conclusions can be drawn without fear of challenge :
(1) An enormous amount of revenue is sacrificed for nothing.
(2) People have not ceased to drink. There is enormous amount of illicit manufacture of liquor which is being sold to the public clandestinely.
(3) The money lost by Government is picked up by the illicit manufacturer.
(4) Prohibition has demoralized Society. Formerly only male members of the family drank because they alone could go to the liquor shop. Now illicit liquor manufacture has become a Home Industry. Liquor being now made at home both men and women drink.
(5) In addition to the loss of revenue on account of Prohibition Government has to undertake increased expenditure on Police to enforce Prohibition which, however, they never do.
What good is this Prohibition which does not prohibit ? The Congress threatens to extend this Prohibition to the whole of India. God bless the Congress! It is said that God first makes them mad whom. He wishes to destroy. God is doing the same with Congressmen.
It is enough for me to say that Congress cannot have both viability and Prohibition.
Coming to the Land Revenue it could certainly be increased. But the Congress is afraid to touch the agriculturist for fear of losing votes. It is therefore raising money from the Sales Tax and the Income Tax both of which fall so heavily on the urban classes as is apparent from Table No. 6.
It is therefore clear that viability is no problem. Only the Congress has to revise its Taxation Policy.
Viability is a question of capacity to bear taxation and will to tax. There is enough capacity. What is wanted is will.
The whole of the Indian Taxation system requires to be changed. It is a question of altering the Constitution. I cannot deal with it now. I must reserve it for another occasion.