994 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
ARTICLE 264
*The Honourable Dr. B. R. Ambedkar : (Bombay : General): Sir, I move:
“That for article 264, the following article be substituted :—
“264. (1) The property of the Union shall be exempt from all taxes imposed by a State or by any authority Exemption of property of the within a State. Union from State Taxation.
(2) Nothing in clause (1) of this article shall, until Parliament by law otherwise provides, prevent any local authority within a State from imposing any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable so long as that tax continues to be levied in that State.”
I will speak after the amendments have been moved, if there is any debate.
†Pandit Laxmi Kant Maitra: ...According to the Act of 1941, if there is a notification to that effect by the Government local taxes in respect of them, could be collected. But the taxes would be in a modified form. There the criterion is services rendered.
The Honourable Dr. B. R. Ambedkar : You have taken more than five minutes.
‡Shri Chimanlal Chakubhai Shah : .. .I would therefore request Dr. Ambedkar to consider these two points, namely, (1) whether in article 266 it is not necessary...
The Honourable Dr. B. R. Ambedkar: We are for the moment considering 264 and 266. That may be dealt with when we come to article 266.
Mr. President: The view points have been placed before the
House. Dr. Ambedkar will now reply to the debate.
The Honourable Dr. B. R. Ambedkar : Sir, I will first refer to the provisions contained in clause (2) of the proposed article 264. I think it would be agreed that the intention of this clause (2) is to maintain the status quo. Consequently under the provisions of clause (2) those munici *CAD, Vol. IX, 9th September 1949, p. 1147.
† Ibid., p. 1153.
‡ Ibid., p. 1155.