DRAFT CONSTITUTION 903
*The Honourable Dr. B. R. Ambedkar : Sir, I cannot accept Dr. Deshmukh’s amendment because the inclusion of the word “land” would also permit the Centre to levy Terminal Tax on goods and passengers carried by “road”. Under our scheme Terminal Taxes on goods and passengers carried by road will be a matter which will be exclusively within the jurisdiction of the different States. That is the principal objection why I cannot accept his amendment. You will remember, Sir, that he tried to move a similar amendment on another occasion which had been rejected by the House.
Now with regard to Mr. Sidhva, this matter again was debated last time and I said that although these taxes were leviable by the Centre, the proceeds of all of them would be distributable among the different Provinces. The Centre would not claim any interest. If the Provinces after getting the proceeds want to pass on any part of those proceeds to the local bodies they are free to do so. It is not possible in this Constitution to make a provision for any matter of taxation that may be available to a local authority. That is a matter inter se between the State and the local authority and therefore it is not possible now to alter this entry either by way of amending it or by way of transferring it to List No. II.
(Shri R. K. Sidhva and Dr. P. S. Deshmukh withdrew their amendments)
“That in entry 83 of List I, after the word ‘railway’ a comma and the word ‘sea’ be inserted.”
[The amendment of Dr. Ambedkar was adopted. Entry No. 83, as amended, was added to the Union List.]
ENTRY 86
(Amendment No. 54 was not moved)
†The Honourable Dr. B. R. Ambedkar : Sir, I move:
“That in entry 86 of List I, the words ‘non-narcotic drugs’ be deleted.”
The proposed list put non-narcotic drugs in the concurrent List.
‡The Honourable Dr. B. R. Ambedkar : It is quite true, Sir, that at present this entry is in the provincial list. But, there are two facts to be recognised. One is that no province has at any time so far levied any tax on these items. Therefore, it has not been exploited by the provinces for their financial purposes. Secondly, even when the matter becomes con *CAD, Vol. IX, 1st September 1949, p. 837.
† Ibid., p. 838.
‡ Ibid., p. 839.