§ Mr. Priceasked the Secretary of State for India whether, in view of the fortunes being made at present in India and the decision of the Federal Court that the imposition of Death Duties by the Government of India would be unconstitutional, he will consider amending legislation to make this possible.
§ Mr. AmeryIn answer to a reference from the Governor-General under Section 213 of the Government of India Act, 1935, the Federal Court has reported to the effect that, in the opinion of the majority of the judges, the power of the Centre to levy succession duties does not include the power to levy a duty of the nature of the United Kingdom estate duty. I agree 1965W that this failure to realise what, I am sure, were the intentions of the authors of the Act, must be remedied, and I am at present in consultation with the Government of India as to the best means of doing so.