924 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
This is merely consequential.
[The amendment was adopted. The motion was adopted. Entry 52, as amended was added to the State List.]
ENTRY 56
*Prof. Shibban Lal Saksena : Sir, I move :
“That entry 56 of List II be transferred to List III and the following explanation be added at the end :—
‘ Explanation. —Nothing in this entry will be construed as limiting in any way the authority of the Union to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments.’ ”
†The Honourable Dr. B. R. Ambedkar : Sir, I think this amendment is rather based upon a mis-conception. This entry is a purely provincial entry. It cannot limit the power of the Centre to levy Income-tax. On the other hand, this entry 56 may be so worked as to become an encroachment upon Income-tax that is leviable only by the Centre. You may recall, Sir, that I introduced an amendment in article 256 to say that any taxes levied by the local authorities shall not be deemed to be Income-tax. This amendment is not necessary.
Prof. Shibban Lal Saksena : I do not press the amendment, Sir.
(The amendment was, by leave of the Assembly, withdrawn.)
[Entry 56 was added to the State List.]
ENTRY 58
‡The Honourable Dr. B. R. Ambedkar : Sir, I move :
“That for entry 58 of List II, the following entries be substituted :—
‘58. Taxes on the sale or purchase of goods.
58-A. Taxes on advertisements.’ ”
We are trying to cut out the word ‘turnover’.
#Shri V. L. Muniswamy Pillay (Madras : General) : I move :
“That with reference to amendment No. 3638 of the List of Amendments, in entry 58 of List II, after the words ‘purchase of goods’ the words ‘other than Newspapers’ and after the words ‘taxes on advertisements’ the words; ‘other than those appearing in Newspapers’ be inserted respectively.”
Shri Deshbandhu Gupta (Delhi) : I suggest this may be also held over.
Mr. President : This was a question which was raised yesterday. I held it over for my ruling.
*CAD, Vol. IX, 2nd September 1949, p. 923.
† Ibid., p. 923.
‡ Ibid., p. 923.