Vol. 15 · pages 1016–1020

997PARLIAMENTARY DEBATES (6) *MISAPPROPRIATION OF INCOME BY HINDU CHARITABLE AND RELIGIOUS TRUSTS 397. Dr. P. S. Deshmukh : (a) Will the Honourable Minister of Law be pleased to state whether Government are aware of the extent of waste and misappropriation of the income from Hindu Charitable and Religious Trusts ? (b) Do Government propose to consider the advisability of introducing legislation for abolishing all these Trusts so as to utilize the properties for nation-building purposes ? The Honourble Dr. B. R. Ambedkar : (a) No, Sir. (b) No, Sir. Quite apart from the question whether legislation abolishing all Hindu religious and charitable trusts is necessary or even desirable, such legislation falls within the provincial field under entry 34 of the Provincial Legislative List and the Central Government cannot, therefore, initiate the suggested legislation. (7) **NUMBER AND NAMES OF TRIBUNALS APPOINTED BY MINISTRY OF HOME AFFAIRS 167. Shri Mohan Lal Saksena: (a) Will the Honourable Minister of Law be pleased to state how many tribunals appointed by the Ministry of Home Affairs are still functioning ? (b) Is it a fact that many of the members of these tribunals now belong to Pakistan ? (c) If so, what is the position of such members and have any substitutes been appointed in their place ? (d) Do Government propose to lay on the table of the House a statement giving the following information : (i) the names of the different tribunals ; (ii) the number of cases tried as well as of those disposed of ; and * C.A. (Leg.) D., Vol. 1, Part I, 27th November 1947, p. 781 . ** Ibid., p. 391-92.

998 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES (iii) the period for which each of the tribunals has worked and the costs incurred by Government in each case ? The Honourble Dr. B. R. Ambedkar : (a) It is presumed that the honourable Member is referring to the Special Tribunals constituted under the Criminal Law Amendment Ordinance, 1943. The number of such Tribunals still functioning is four. (b) and (c) There were three Special Tribunals with headquarters at Lahore, some members of which now belong to Pakistan. Under the Indian Independence (Special Tribunals) Order, 1947, these Tribunls and the cases pending before them were reshuffled and one of the Tribunals was assigned to West Punjab with members belonging to Pakistan and the pending cases relating to Pakistan. The other two Tribunals with members belonging to India and pending cases relating to India were transferred to India and redesignated as the East Punjab and the Bombay Special Tribunals. One new member who is required to complete the composition of the East Punjab Tribunal has already been appointed by the East Punjab Government and the two new members required to complete the Composition of the Bombay Special Tribunal are being appointed by the Bombay Government. (d) A statement giving the information asked for is laid on the table. STATEMENT Name of the different Tribunals Date from which each Tribunal is working No. of cases tried and disposed of No. of cases pending disposal Cost incurred in each case (1) (2) (3) (4) (5) First Tribunal, Calcutta September, 1943 66 12 Information not available Second Special Tribunal, Calcutta. July, 1945 Nil 1 Ditto. East Punjab Special Tribunal (late third Special Tribunal, Lahore). May, 1945 54* 79 Ditto. Bombay Secial Tribunal (late second Specal Tribunal, Lahore) February, 1945 6 2 Ditto. *Including cases disposed of by the First Lahore Special Tribunal set up in September, 1943 which is now designated as the West Punjab Special Tribunal.

999PARLIAMENTARY DEBATES Shri M. Ananthasayanam Ayyangar : Sir, how long will the Tribunals take to dispose of the pending cases ? The Honourable Dr. B. R. Ambedkar: I am quite unable to give any definite reply. Shri Mohan Lal Saksena : Is it a fact that a number of cases are pending before these tribunals ? The Honourable Dr. B. R. Ambedkar: I believe it is true. Shri Mohan Lal Saksena : Is the Honourable Minister for Law taking any steps to expedite their disposal ? The Honourable Dr. B. R. Ambedkar : Well, it is very difficult for a Minister of Government to expedite disposal of cases before the Tribunals. The main reason for the delay in the disposal of cases is the adjournment obtained by parties on various grounds. It is very difficult to prescribe any hard and fast rules for the grant of adjournments. Mr. R. K. Sidhva : Are there legitimate grounds for these grant of adjournments ? The Honourable Dr. B. R. Ambedkar : I cannot say. Shri Mohan Lal Saksena : Is there any definite periods for which these tribunals have been appointed ? The Honourable Dr. B. R. Ambedkar : No, Sir. (8) * PROPOSAL FOR RECONSTITUTION OR MODIFICATION OF INCOME-TAX APPELLATE TRIBUNAL 287. Shri M. Ananthasayanam Ayyangar : (a) Will the Honourable Minister of Law be pleased to state whether there are any proposals for the reconstitution or modification of the Income-Tax Appellate Tribunal and, if so, what are the proposals ? (b) Do Government propose to consider introducing Legislation for abolishing references from the Income-Tax Appellate Tribunal to the Provincial High Courts, and subsituting instead references direct to the Federal Court in all cases under the Income-Tax Act, where a reference is provided ? *C.A. (Leg.), Vol. 1, Part I, 14th February 1948, p. 719.

1000 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES (c) Do Government propose to consider raising the status of the Income-Tax Appellate Tribunal, by appointing as its chairman a person who has held office as Judge of a High Court ? The Honourable Dr. B. R. Ambedkar : (a) No. (b) The suggestion for making the Federal Court an original Court for References under the Indian Income-Tax Act was fully considered in 1945-46 in connection with the proposal for enlargement of the jurisdiction of the Federal Court and in pursuance of Legislative Department Resolution dated 15th January, 1945 public opinion was consulted. The opinion was overwhelmingly against the suggestion, and the late Mr. Bhulabhai Desai characterised it as highly objection able in principle and unjust to the assessees. Now that the Federal Court is the Supreme Court for civil appeals, it would be inappropriate and anomalous to make it an original Court for Income-Tax References. (c) References on points of law lie from the Income-Tax Appellate Tribunal to the High Court and it is not necessary to raise its status by appointing as its President a person who has been Judge of a High Court. The existing status of the Tribunal is sufficiently high and care is always taken to appoint as President or Judicial Member either a senior member of the Bar or a senior District Judge, who is due to be promoted to the Bench. In fact both the previous Presidents are now serving as High Court Judges. (9) *GENERAL ELECTIONS 96. Shri Deshbandhu Gupta : (a) Will the Minister of Law be pleased to state whether any definite dates have been fixed for the first general elections to the House of the People ? (b) What progress has been made in the preparation of the electoral rolls and what steps have been taken to set up the electoral machinery ? * Parliamentary Debates (Hereinafter called P.D.), Vol 1, Part I, 6th February 1950, p. 79.

1001PARLIAMENTARY DEBATES The Minister of Law (Dr. Ambedkar ) : (a) No definite dates have been fixed for the first general elections to the House of the People. It is obviously too early to do so. (b) As regards the preparation of electoral rolls, attention is invited to the reply given on the 9th December last to Starred Question No. 469 in the last section of the Constituent Assembly (Legislative). Some further progress has been made by the States during the last two months. The office of the Chief Election Commissioner has been set up, and that authority is expected to be appointed by the President in the near future. The preparation of a comprehensive Bill covering various matters relating to elections has also been taken in hand. Shri Deshbandhu Gupta : Has the Minister’s attention been drawn to the statement made by the Prime Minister recently that elections would be held by the end of 1950 ? May I know if that is the decision of the Government and, if so, whether the progress made in the preparation of electoral rolls, etc., is sufficient for holding the elections in 1950 ? The Prime Minister (Shri Jawaharlal Nehru) : My statement was “during the next winter”, not by the end of this year : but 1950-51 winter. Shri Tyagi : What arrangements are being made to hold bye-elections in the various States for seats which have fallen vacant during the last six or seven months ? Dr. Ambedkar : This is a matter which is left to the Governors of the Provinces and they are also under such orders as the President is authorised by the Constitution to give in this behalf. Shri Vyas : Have Government given any special attention to get the electoral rolls prepared in the case of such States where there are no Legislatures at present ? Dr. Ambedkar : Certainly. Shri Bharati: May I know if it is a fact that the Government of India have asked the Provinces and States to give their opinion