DRAFT CONSTITUTION 795
Sir, the point of this amendment is this. Originally, as the article stood, it stated that the Commission shall be appointed at the end of five years. It is felt that it is necessary to permit the President to appoint the Commission much earlier and consequently we are now providing that it should be appointed within two years from the commencement of the Constitution.
Mr. President : You may move amendment No. 96 also.
The Honourable Dr. B. R. Ambedkar : Sir, I move :
“That in sub-clause (b) of clause (3) of article 260, for the words ‘revenues of India’ the words ‘Consolidated Fund of India’ be substituted.”
This is a formal one.
Mr. President : There are amendments to this article, which have been printed in the Book.
Pandit Hirday Nath Kunzru : ...This article shows that the framers of the Constitution feel that under the provisions of article……….
The Honourable Dr. B. R. Ambedkar : It has not been passed yet.
Pandit Hirday Nath Kunzru : That is why I am referring to it now otherwise there would have been no point in referring to it.
The Honourable Dr. B. R. Ambedkar : I have a right to withdraw it.
Pandit Hirday Nath Kunzru : Dr. Ambedkar says he has a right to withdraw it. I hope he will be wise enough to withdraw it.
The Honourable Dr. B. R. Ambedkar : No, it might be modified.
*The Honourable Dr. B. R. Ambedkar : Sir, the House must have realised that my honourable Friend Dr. Kunzru’s amendment referred to clause (3) of article 260 where the functions of the Finance Commission are laid down. But, in order to understand the exact significance of the amendments he has moved, I personally feel that it is desirable to know the method of allocation of revenues already provided for in the two articles we have already passed, namely 251 and 253. It will be realised that the Draft Constitution separates the distribution and allocation of the income-tax from the distribution and allocation of central duties of excise. With regard to income-tax the distribution and allocation of the proceeds is a matter which is left to the President to decide. That will follow from reading article 251(2)
- CAD, Vol. IX, dated 9th August 1949, p. 311.