Now, there is another point of distinction to which I should draw attention. When we were merely trying to implement the Cabinet Mission Plan, we accepted the proposal of the Cabinet Mission that subjects no assigned to the Centre would be deemed to be assigned to the Provinces, and, in the case of the States, the language used was “Subjects not ceded by the States to the Federation would be retained by them“. Now, in substance, it more or less amounted to the same thing, viz., having listed out Federal subjects, what remained, viz., the residuary subjects, would be with the Provinces in the one case and with the States in the other.
