and Madras which has the largest revenue of 55.94 crores has 15 per cent. from the sources of income-tax. Surely this is not a new allocation that we have done today. The present Government is not responsible for this assignment except for certain modifications made by an Ordinance in 1974 whereby when Pakistan came into existence West Bengal which originally had 20 per cent. of income-tax now will have to be content with 15 per cent.