August 23, 1969 limitations, provide us with a guideline to suggest a discriminate enhancement of the burden of agricultural taxes. Since Andhra Pradesh, Bihar, Madhya Pradesh, Rajas than and Uttar Pradesh (category I) are already bearing heavy burden of direct agricultural taxes, and their per capita income is relatively low, there may not be much scope for additional burden in these States. On the other hand, the lightly taxed States like Punjab, Mysore, Madras and Gujarat (category II), whose per capita income is relatively high as compared to category I States, should step up their taxes at least to the level of category 1 States. The other States, like Assam, Kerala, Maharashtra and West Bengal (category III) whose per capita THIS study does not intend to go into the intricacies of profit or loss to States arising from the movement of scientific and technical personnel. Its aim is to reveal the extent of inter-State migration of such persons as in 1961, the year of the last Census. Zonal and State-wise distributions of scientific and technical persons have also been included to reveal the excesses or deficiencies in respect of technical education for each of the States.
