	For, I feel that it is not an opportune moment to put on more taxes on the people. Already, as Mr. Gadgil has pointed out, there are so many taxes on the people. The people are over-burdened by taxes and they are just trying to recover their stability. So, in regard to estate duty, I would ask him to consider about it. My reason for asking it to be postponed is, as I have said, that the people are still facing economic distress. And then, our government is not able to offer the amenities which other countries have, where the estate duty exists, such as free compulsory education for children, free medical aid, homes for the poor and the destitute, old age pension, etc. So, my humble suggestion is that this point may be considered by the taxation enquiry commission. I agree that there is a brighter side of the picture and that instead of continually harping on our poverty, we should also see the bright side.
	We are making encouraging progress towards laying the foundation of a welfare state. With the co-operation of all the implementation of the five year plan, I am sure, Sir, that we should be able to lay the foundations and fulfil the dreams of India. Sir, the essential commodities act was passed five years ago and when the minister yesterday came with the an amending bill, we expected that he would give us a brief report on the working of this measure for the last few years. But unfortunately, we are kept in the dark in regard to the exact working of the act and the nature of the difficulties the minister is facing. Sir, as far as I know, many of the provisions of the act are implemented in the most effective manner at the state level but unfortunately his agents at the state level are not equally enthusiastic or equally anxious.
