870 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
If we save a little, probably the Government would make us save more. And there would be no difficulty on that account at all. But so long as we have not got a Communist Regime which takes complete responsibility for the welfare of the people and their education ...........
Shri B, B. Sharma (Uttar Pradesh) : And for their “illfare” ...........
Dr. B. R. Ambedkar: I do not know; there is always something wrong here and there; no system is perfect.
Mr. Chairman: Go on, go on.
Dr. B. R. Ambedkar: I am sorry, he broke my chain of argument. So, what I was saying was this, that so long as we haven’t got a system of that sort which takes complete responsibility for the welfare of the people, and so long as we have got a system which makes people responsible for their welfare, well, that State, I suppose, only aids the people in their welfare, but it does not do welfare. It is very accessory that our taxing system should be such that it should leave sufficient for the purpose of creating capital. Every time the Government takes something from us and we are never allowed to carry on. Sir, this Bill which has been brought forward by my hon. friend, as I know it from experience, is not a new measure at all. I remember that the first time that such a Bill was adumbrated was in the year 1944-45. Sir Jeremy Raisman, who was then the Finance Member, said in the course of his Budget speech that he would introduce a Bill like the Estate Duty Bill as soon as Parliament had rectified omission which was contained in Schedule I. The Act of 1935 did not contain any such entry at all as an Estate Duty either to be levied by the Provinces or to be levied by the Centre. Then, in 1946. Sir Archibald Rowlands who succeeded Sir Jeremy Raisman brought forward a Bill. The curious thing about that Bill of 1946 was that it was opposed both by the Congress as well as by the Muslim League. The Congress members said, “You have no right to levy any tax like the estate duty”. And the Muslim Leaguers said, “If you levy such a tax, you would be affecting our Waqf, which is a trust, and which is partly for God and partly for man.” And