THE DRAFT CONSTITUTION 223
THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 255
First Schedule such capital and recurring sums as may be necessary to enable that State to meet the costs of such schemes of development as may be undertaken by the State with the approval of the Government of India for the purpose of promoting 5 the welfare of the scheduled tribes in that State or raising the level of administration of the scheduled areas in that State to that of the administration of the rest of the areas of that State:
Provided further that there shall be paid out of 10 the revenues of India as grants-in-aid of the revenues of the State of Assam sums, capital and recurring, equivalent to— (a) the average excess of expenditure over the revenues during the three years imme- 15 diately preceding the commencement of this Constitution in respect of the ad- ministration of the tribal areas specified in Part I of the table appended to para- graph 19 of the sixth Schedule; and 20
(b) the costs of such schemes of development as may be undertaken by that State with the approval of the Government of India for the purpose of raising the level of administration of the said areas to that 25 of the administration of the rest of the areas of that State.
Taxes on 256. (1) Notwithstanding anything in article 217 professions, of this Constitution but subject to the provisions, of trades, call- clauses (2) and (3) of this article, the Legislature of 30 ings and a State shall have power to make laws with respect employments. to taxes on professions, trades, callings and employ- ments for the benefit of the State or of a munici- pality, district board, local board or other local authority therein. 35
(2) The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed two 40 hundred and fifty rupees per annum:
Provided that, if in the financial year immediate- ly preceding the commencement of this Constitution there was in force in any State or any such munici-