§ 43. Mr. LINFIELDasked 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?
§ Mr. RICHARDSThe intention of the Government of India is to constitute the Committee in the autumn. It will be constituted as follows:
§ Chairman:
- Sir Charles Todhunter, I.C.S.
§ Members:
- Sir Percy Thompson, Deputy-Chairman of the British Board of Inland Revenue.
- The Maharajadhiraja Bahadur of Burdwan.
- Dr. R. P. Paranjpye, Professor of the Fergusson College, Poona.
§ 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) To examine the manner in which the burden of taxation is distributed at present between the different classes of the population.
- (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) To report on the suitability of alternative sources of taxation.
- (4) To advise as to the machinery required for the imposition, assessment and collection of taxes, old and new.
- (5) To prepare rough estimates of the financial effects of the proposals.
- (6) To include in the inquiry consideration of the land revenue only so far as is necessary for a comprehensive survey of existing conditions.