Articles by Mahesh Bhatt

of the planning team, arises out of the financial implications of introducing block level planning at the same time throughout the country. In other words, greater justice could perhaps have been clone to the concept of block level planning by introducing it in a limited number of blocks in the first instance, instead of ambitiously attempting to cover all the blocks in so diluted IN spite of the discouraging experience of the working of an expenditure tax in India and Sri Lanka we do find occasionally people advocating its re- introduction in one or other form. Recently R J Chelliah has advocated, along with other measures, reintrodu- ction of an expenditure tax in India ("Case for an Expenditure Tax", January 26). This note tries to examine from a different angle whether there is any case for reintroduc- tion of on expenditure tax at this stage of our development. An effort is made to examine the validity of some of the widely accepted arguments in favour of an expenditure tax. Besides some theoretical issues, we also propose to discuss the administrative problems which are likely to arise in the course of the enforcement of an expenditure tax. The enforcement problems in taxation field are more important because bad administration of a good tax may have bad economic effects.

with the Russian leadership was influencing his views on the Latin American revolution. Suddenly Castro cooled down towards the guerilla movements which had received his unqualified material and moral support in the past. Earlier he had confessed, he "could not make a speech without speaking about our heroic guerillas". But by 1969, the guerillas had practically disappeared from his speeches and from the Cuban press. The weekly international edition of Granma, published in four major world languages, which used to be full of news of guerilla activity now carried almost nothing except pictures and reports about sugar, the reception to visiting Soviet ships and the leaders of the socialist (pro-Moscow) world, including for the first time since 1959, the visits of Latin American communists

Industrial Growth in Gujarat An Appraisal Mahesh Bhatt V K Chavada It is commonly believed that, since its formation into a separate State a decade ago, Gujarat's industry has made striking progress An attempt is made in this article to test this belief. It is found, by the various acknowledged criteria of industrial growth, that the State is by no means in the forefront of industrial development.

A Note Mahesh Bhatt In a mixed economy like ours, economic planning is done at two levels