HC Deb 26 May 1924 vol 174 cc10-1

asked the Under-Secretary of State for India what action has been taken by the Government of India for the appointment of the proposed Committee of Inquiry on Central and Provincial Taxation; who are the Members of that Committee; and what are the Terms of Reference?


The intention of the Government of India is to constitute the Committee in the autumn. It will be constituted as follows:



I am sending the hon. Member a copy of the Terms of Reference, which I will circulate in the OFFICIAL REPORT.

The Term of Reference are as follow:

  1. (1) To examine the manner in which the burden of taxation is distributed at present between the different classes of the population.
  2. (2) To consider whether the whole scheme of taxation—central, provincial and local—is equitable and in accordance with economic principles and, if not, in what respects it is defective.
  3. (3) To report on the suitability of alternative sources of taxation.
  4. (4) To advise as to the machinery required for the imposition, assessment and collection of taxes, old and new.
  5. 11
  6. (5) To prepare rough estimates of the financial effects of the proposals.
  7. (6) To include in the inquiry consideration of the land revenue only so far as is necessary for a comprehensive survey of existing conditions.