222 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
254 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948
Taxes which *253. (1) No duties on salt shall be levied by the are levied Union. and collec- ted by the (2) Union duties of excise other than such duties Union and of excise on medicinal and toilet preparations as are may be dis- mentioned in the Union List shall be levied and col- 5 tributed bet- lected by the Government of India, but, if Parlia- ween the ment by law so provides, there shall be paid out of Union and the revenues of India to the States to which the law the States. imposing the duty extends, sums equivalent to the whole or any part of the net proceeds of that duty, 10 and those sums shall be distributed among those States in accordance with such principles of distri- button as may be formulated by such law.
Distribution 254. Notwithstanding anything in article 263 of of duty on this Constitution, such proportion, as Parliament 15 jute or jute may by law determine, of the net proceeds in each products. year of any export duty on jute or jute-products shall not form part of the revenues of India, but shall be assigned to the States in which jute is grown in accordance with such principles of distribution as 20 may be formulated by such law:
Provided that until Parliament so determine, there shall be assigned to those States out of the net proceeds of the duty in each year such part thereof and in such proportions as may have been fixed in 25 that behalf by any order made under the Government of India Act, 1935, and in force immediately before the commencement of this Constitution.
Grants from 255. Such sums, as Parliament may by law pro- the Union vide, shall be charged on the revenues of India in 30 to certain each year as grants-in-aid of the revenues of such States, States as Parliament may determine to be in need of assistance, and different sums may be fixed for different States:
Provided that there shall be paid out of the 35 revenues of India as grants-in-aid of the revenues of a State for the time being specified in Part I of the
- The majority of the members of the Committee are of opinion
that there should be no constitutional prohibition regarding the
duty on salt and its levy should be left to the discretion of Parlia-
ment and accordingly clause (I) of this article is not necessary ;
but Shri Alladi Krishnaswami Ayyar is of opinion that this clause
should be retained.