Shorthand Dictation 80 Words per minute “ Taxation ” , Test 5 Minutes with 5 Minutes Audio Dictation, Shorthand Outline and Text Matter. Test 13

Play Audio Script

I have said, I have not denied it.  But it is not a taxation measure in the ordinary sense/ of the term.  If we had not done it, we could not have taken it up.  If we had waited/ for bringing in a measure in the House, at that time what were we to do for the interim period?/ Could we have allowed it to be passed on to the consumers for two months and then levy it again? / It would have been real taxation in the middle of the year.  But that is not so in this particular (100) case.  More so because as I have said earlier in my speech this an ad hoc reduction.  The condition/ of the agreement is that if, after examination by the, Cost Accountants, it is found that what we have taken/ is not justified by costs, we will have to give them a rebate.  If we find at the end that/ their costs are still less, we will be entitled to a greater reduction, it would not have caused any harm/ but if we had to return anything then it would have been very difficult to return it, if it had (200) been passed on the consumers because in that case we would have to give a rebate.  The rebate would have/ been given by getting something more from future consumers and the present consumers would have got all the advantages and/ I do not think that it would have been a fair proposition.

          It is, therefore, that after a great deal/ of deliberation we decided to go this.  The question was asked as to why we took so much time from/ the 20^th of May to 30^th of June to promulgate that Ordinance. That shows that we did not do lightly (300) and we gave great thought to it. We examined all the sides of the question before we came to that/ conclusion.  We do not want at any time to take resort to Ordinance to levy taxes or for any such purpose. / An Ordinance is deliberately provided for in the Constitution  and nobody objects to it.  No Government would be possible if/ there were not such a provision.  It is, therefore, there for use.  Whether the use is justified or not is/ the main question.  Was there an emergency or not-emergency of the type supposed when this Article was introduced in (400) the Constitution? In view of the circumstances which I have explained, I feel that the Government would have failed in/ its duty if it did not promulgate that Ordinance and mop-up this profit which would, otherwise, have been frittered./