Memorandum of Understanding

Country/entity
India
Assam
Region
Asia and Pacific
Agreement name
Memorandum of Understanding
Date
1 Apr 1995
Agreement status
Multiparty signed/agreed
Interim arrangement
Yes
Agreement/conflict level
Intrastate/intrastate conflict
Stage
Framework/substantive - partial
Conflict nature
Government/territory
Peace process
India-Assam agreement
Parties
Sd/-(DHOROM SING TERON) CHAIRMAN, ASDC
Sd/-(ROBINDRA RONGPI) PRESIDENT, KARBI STUDENTS' ASSOCIATION (KSA)
Sd/-(PRAKANTO W ARISA) PRESIDENT, NORTH CACHAR HILLS STUDENT'S FEDERATION (NCHSF)
Sd/-(JOITHON LONGMAILAI), PRESIDENT, DIMASA STUDENT'S UNION (DSU)
Sd/-(HOLIRAM TERANG) SPOKESMAN, ASDC
Sd/-(JAYANTA RONGPI) SPOKESMAN, ASDC
Sd/(HITESHSWAR SAIKIA) CHIEF MINISTER OF ASSAM
Third parties
In the Presence of (SHRI S. B. CHAVAN) HON'BLE UNION HOME MINISTER.
Description
This agreement provides for reforming parts of the constitution in order to grant greater devolved executive and legislative powers to the Karbi Anglong Autonomous Council and the North Cachar Hills Autonomous Council.


Groups

Children/youth

No specific mention.

Disabled persons

No specific mention.

Elderly/age

No specific mention.

Migrant workers

No specific mention.

Racial/ethnic/national group

No specific mention.

Religious groups

No specific mention.

Indigenous people

No specific mention.

Other groups

No specific mention.

Refugees/displaced persons

No specific mention.

Social class

No specific mention.


Gender

Women, girls and gender

No specific mention.

Men and boys

No specific mention.

LGBTI

No specific mention.

Family

No specific mention.


State definition

Nature of state (general)

No specific mention.

State configuration

No specific mention.

Self determination

No specific mention.

Referendum

No specific mention.

State symbols

No specific mention.

Independence/secession

No specific mention.

Accession/unification

No specific mention.

Border delimitation

No specific mention.

Cross-border provision

No specific mention.


Governance

Political institutions (new or reformed)

No specific mention.

Elections

No specific mention.

Electoral commission

No specific mention.

Political parties reform

No specific mention.

Civil society

No specific mention.

Traditional/religious leaders

No specific mention.

Public administration

No specific mention.

Constitution
Governance→Constitution→Constitutional reform/making
Page 6, 3. (v)
Action will be initiated for necessary amendment of the Sixth Schedule to provide for exercise of discretionary powers by the Governor of Assam in respect of matters specifically indicated or entrusted to the Councils in the manner provided for the paragraph 20-BB of the Sixth Schedule of the Constitution. However, the present formulation in paragraph 20-BB may be modified to provide that in addition to the Council of Ministers, the Governor shall consult the District Council by omitting the words "and if he thinks it
necessary". Additional provisions viz. paragraph 2 (6), 2 (6A) excluding the first proviso thereunder, 8 (4) and 10 (3) may also be brought within the purview of para 20-BB.

Page 6, 3. (vi)
Para 14 (2) of the Sixth Schedule be modified by omitting the words "with the recommendations of the Governor with respect thereto".

Page 6, 3. (vii)
The State Government would propose to the Central Government to examine the feasibility of bringing paragraphs 4 (3), 4 (5), 12 (I) (b) and 17 of the Sixth Schedule within the purview of paragraph 20-BB.

Power sharing

Political power sharing

No specific mention.

Territorial power sharing
Power sharing→Territorial power sharing→Autonomous regions
Page 2-3, 3. (i)
Following initiation of a dialogue by Chief Minister, Assam in January 1992 with the leaders of the Hill Tribals, a series discussions have been held by the Union Home Minister. The following understanding has been reached : -
The Autonomous District Councils of Karbi Anglong and the North Cachar Hills District will be renamed as KARBI ANGLONG AUTONOMOUS COUNCIL AND THE NORTH CACHAR HILLS AUTONOMOUS COUNCIL;

Page 3, 3. (ii)
The jurisdiction of the two Councils for the exercise of executive powers will extend to the subjects/departments listed in Annexure-I. A resolution to this effect will also be passed by the State Legislature. To the above extend, the executive powers of the State will stand delegated to the above Councils;

Page 3-5, 3. (iv)
Action will be urgently initiated for amendment of Para (1) of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;
(a) Industries, subject to the provisions of entries 7 and 52 of List I of Seventh Schedule;
(b) Communications, that is to say roads, bridges, ferries and other means of communication not specified in List I: municipal tramways, ropeways, inland waterways and traffic thereonsubject to the provisions of List I and List III with regard to such waterways; vehicles other than mechanically propelled vehicles;
(c) Preservation, Protection and improvement of stock and prevention of animal diseases;
veterinary training and practice; and Cattle Pounds;
(d) Primary and Secondary Education;
(e) Agriculture, including agricultural education and research, protection against posts and provention of plat diseases;
(f) Fisheries;
(g) Water, that is to say water supplied, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I;
(h) Social security and social insurance, employment and unemployment;
(i) Flood control schemes for protection of villages, paddy fields, markets, town etc. (not of technical nature);
(j) Theaters and dramatic performances, cinemas subject to the provisions of entry 60 of List I; Sports, entertainments and amusements;
(k) Public Health and sanitation, hospitals and dispensaries;
(1) Minor irrigation;
(m) Trade and Commence in, and the production, supply and distribution of Foodstuffs, Cattlefodder, raw cotton and raw jute; and
(n) Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those declared by or under law made by Parliament to be of national important.
Additional, the feasibility of inclusion of "alienation of land" in Clause (a) of Sub-para (I) of para 3 of the Sixth Schedule will be examined. The laws relating to List III of the Seventh Schedule of the Constitution enacted by the Councils shall be reserved for consideration and approval of the President.

Page 6, 3. (v)
Action will be initiated for necessary amendment of the Sixth Schedule to provide for exercise of discretionary powers by the Governor of Assam in respect of matters specifically indicated or entrusted to the Councils in the manner provided for the paragraph 20-BB of the Sixth Schedule of the Constitution. However, the present formulation in paragraph 20-BB may be modified to provide that in addition to the Council of Ministers, the Governor shall consult the District Council by omitting the words "and if he thinks it necessary". Additional provisions viz. paragraph 2 (6), 2 (6A) excluding the first proviso thereunder, 8 (4) and 10 (3) may also be brought within the purview of para 20-BB.

Page 6, 3. (vi)
Para 14 (2) of the Sixth Schedule be modified by omitting the words "with the recommendations of the Governor with respect thereto".

Page 6, 3. (vii)
The State Government would propose to the Central Government to examine the feasibility of bringing paragraphs 4 (3), 4 (5), 12 (I) (b) and 17 of the Sixth Schedule within the purview of paragraph 20-BB.

Page 7, 3. (viii)
While law and order will continue to be the responsibility of the State Government, it would, however, evolve a mechanism for consultation with the C.E.M. of the Council concerned regarding the posting of senior Police and law and order Officers i.e. the Superintendent of Police and below the Deputy Commissioner and below in the area of the Councils. Similarly, the State Government will also evolve a mechanism for associating the C.E.M. of the Council concerned in the performance appraisal/recording of Confidential Report in respect of the above-mentioned Officers in accordance with the procedure being followed by the State Government.

Page 7, 3. (ix)
In the finalisation of the Annul Plan, for the discussions with the Planning Commission, Officers of the Councils would be included in the State delegation.

Page 7, 3. (x)
The feasibility of separately mentioned the funds meant for the areas of the Councils in the releases made by the Union Government and the modalities for the same will be examined urgently.

Page 7, (xi)
A suitable mechanism will be evolved to monitor the adequacy and promptitude in release to the Councils by the State Government of funds meant for the Councils.

Page 10-11, Annexure-I, DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCILS UNDER PARA 5 (2) OF SIXTH SCHEDULE TO THE CONSTITUTION OF INDIA
1. Industry.
2. Animal Husbandry & Veterinary.
3. Forest.
4. Agriculture.
5. P.W.D.
6. Sericulture.
7. Education:
8. Cultural Affairs.
9. Soil Conservation.
10. Co-operation.
(A) Primary Education upto level of Higher Secondary Education.
(B) Adult Education.
11. Fisheries.
12. Panchayat and Rural Development including DRDA.
13. Handloom & Textile.
14. Health & Family Welfare.
15. Public Health Engineering.
16. Irrigation.
17. Social Welfare.
18. Flood Control Department.
19. Sports & Youth Welfare.
20. Weight & Measure.
21. Food & Civil Supplies.
22. Town & Country Planning.
23. College Education (General), including Library Services, District Museum & Archeology.
24. Land Reforms.
25. Publicity /Public Relation.
26. Printing & Stationery.
27. Tourism.
28. Transport.
29. Excise.
30. Finance including Sales Tax on purchase of good other than Newspapers, Excise, Professional Tax.
Power sharing→Territorial power sharing→Other
Page 2, 1.
Representative Organisations of Karbi Anglong and North Cachar Hills Districts, which are governed under the aegis of the Sixth Schedule to the Constitution, have been feeling dissatisfied with the quantum of autonomy available under the said Schedule. Resultantly, there has been a demand for constituting an Autonomous State within Assam under Article 244-A of the Constitution comprising the two districts.

Page 2, 2.
Keeping in view the strong commitment of the Central Government, the Government of Assam and Organisations signatory to this MoU, to uphold the integrity of the State of Assam and not to take recourse to any further reorganization and division of the State, efforts continued in direction of finding a solutions within the framework of the Sixth Schedule of the Constitution.
Economic power sharing
Power sharing→Economic power sharing→Sharing of resources
Page 3, 3. (iii)
The State Government will, before the beginning of the financial year, give an indication to the Councils of the overall financial allocations for them. The Councils will, thereafter, prepare and pass their own budget and forward it to the State Government for being included in the overall State budget. Ordinarily, no change will be made in the budget as proposed by the Councils. However, if for any reasons it becomes necessary to do so, the Councils would be consulted and would be explained the reasons for change;
Military power sharing

No specific mention.


Human rights and equality

Human rights/RoL general

No specific mention.

Bill of rights/similar

No specific mention.

Treaty incorporation

No specific mention.

Civil and political rights

No specific mention.

Socio-economic rights

No specific mention.


Rights related issues

Citizenship

No specific mention.

Democracy

No specific mention.

Detention procedures

No specific mention.

Media and communication

No specific mention.

Mobility/access

No specific mention.

Protection measures
Rights related issues→Protection measures→Other
Page 3-5, 3. (iv)
Action will be urgently initiated for amendment of Para (1) of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;
(c) Preservation, Protection and improvement of stock and prevention of animal diseases;
veterinary training and practice; and Cattle Pounds;
(e) Agriculture, including agricultural education and research, protection against posts and provention of plat diseases;
(i) Flood control schemes for protection of villages, paddy fields, markets, town etc. (not of technical nature);
Other

No specific mention.


Rights institutions

NHRI

No specific mention.

Regional or international human rights institutions

No specific mention.


Justice sector reform

Criminal justice and emergency law

No specific mention.

State of emergency provisions

No specific mention.

Judiciary and courts

No specific mention.

Prisons and detention

No specific mention.

Traditional Laws

No specific mention.


Socio-economic reconstruction

Development or socio-economic reconstruction

No specific mention.

National economic plan

No specific mention.

Natural resources

No specific mention.

International funds

No specific mention.

Business
Page 3-5, 3. (iv)
Action will be urgently initiated for amendment of Para (1) of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;
(a) Industries, subject to the provisions of entries 7 and 52 of List I of Seventh Schedule;...(m) Trade and Commence in, and the production, supply and distribution of Foodstuffs, Cattlefodder, raw cotton and raw jute;...

Page 10, Annexure-I, DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCILS UNDER PARA 5 (2) OF SIXTH SCHEDULE TO THE CONSTITUTION OF INDIA
1. Industry.
Taxation
Socio-economic reconstruction→Taxation→Power to tax
Page 11, Annexure-I, DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCILS UNDER PARA 5 (2) OF SIXTH SCHEDULE TO THE CONSTITUTION OF INDIA
...
29. Excise.
30. Finance including Sales Tax on purchase of good other than Newspapers, Excise, Professional Tax.
Banks

No specific mention.


Land, property and environment

Land reform/rights
Land, property and environment→Land reform/rights→Land reform and management
Page 11, Annexure-I, DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCILS UNDER PARA 5 (2) OF SIXTH SCHEDULE TO THE CONSTITUTION OF INDIA
...24. Land Reforms.
Land, property and environment→Land reform/rights→Other land rights
Page 5, 3. (iv)
...Additional, the feasibility of inclusion of "alienation of land" in Clause (a) of Sub-para (I) of para 3 of the Sixth Schedule will be examined. The laws relating to List III of the Seventh Schedule of the Constitution enacted by the Councils shall be reserved for consideration and approval of the President.
Pastoralist/nomadism rights

No specific mention.

Cultural heritage
Land, property and environment→Cultural heritage→Tangible
Page 5, 3. (iv)
Action will be urgently initiated for amendment of Para (1) of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;
...(n) Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those declared by or under law made by Parliament to be of national important...
Land, property and environment→Cultural heritage→Promotion
Page 10-11, Annexure-I, DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCILS UNDER PARA 5 (2) OF SIXTH SCHEDULE TO THE CONSTITUTION OF INDIA
...8. Cultural Affairs.
Environment
Page 3-5, 3. (iv)
Action will be urgently initiated for amendment of Para (1) of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;
...(i) Flood control schemes for protection of villages, paddy fields, markets, town etc. (not of technical nature);...

Page 10-11, Annexure-I, DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCILS UNDER PARA 5 (2) OF SIXTH SCHEDULE TO THE CONSTITUTION OF INDIA
...18. Flood Control Department.
Water or riparian rights or access
Page 3-5, 3. (iv)
Action will be urgently initiated for amendment of Para (1) of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;
...(f) Fisheries;...(g) Water, that is to say water supplied, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I;...(1) Minor irrigation;

Security sector

Security Guarantees

No specific mention.

Ceasefire

No specific mention.

Police
Page 7, 3. (viii)
While law and order will continue to be the responsibility of the State Government, it would, however, evolve a mechanism for consultation with the C.E.M. of the Council concerned regarding the posting of senior Police and law and order Officers i.e. the Superintendent of Police and below the Deputy Commissioner and below in the area of the Councils. Similarly, the State Government will also evolve a mechanism for associating the C.E.M. of the Council concerned in the performance appraisal/recording of Confidential Report in respect of the above-mentioned Officers in accordance with the procedure being followed by the State Government.
Armed forces

No specific mention.

DDR

No specific mention.

Intelligence services

No specific mention.

Parastatal/rebel and opposition group forces

No specific mention.

Withdrawal of foreign forces

No specific mention.

Corruption

No specific mention.

Crime/organised crime

No specific mention.

Drugs

No specific mention.

Terrorism

No specific mention.


Transitional justice

Transitional justice general

No specific mention.

Amnesty/pardon

No specific mention.

Courts

No specific mention.

Mechanism

No specific mention.

Prisoner release

No specific mention.

Vetting

No specific mention.

Victims

No specific mention.

Missing persons

No specific mention.

Reparations

No specific mention.

Reconciliation

No specific mention.


Implementation

UN signatory

No specific mention.

Other international signatory

No specific mention.

Referendum for agreement

No specific mention.

International mission/force/similar

No specific mention.

Enforcement mechanism

No specific mention.

Related cases

No specific mention.

Source
http://artassam.nic.in/Hills%20Areas%20Deptt/Memorandum%20of%20Understanding.pdf

MEMORANDUM OF UNDERSTANDING

1. Representative Organisations of Karbi Anglong and North Cachar Hills Districts, which are governed under the aegis of the Sixth Schedule to the Constitution, have been feeling dissatisfied with the quantum of autonomy available under the said Schedule.

Resultantly, there has been a demand for constituting an Autonomous State within Assam under Article 244-A of the Constitution comprising the two districts.

Keeping in view the strong commitment of the Central Government, the Government of Assam and Organisations signatory to this MoU, to uphold the integrity of the State of Assam and not to take recourse to any further reorganization and division of the State, efforts continued in direction of finding a solutions within the framework of the Sixth Schedule of the Constitution.

Following initiation of a dialogue by Chief Minister, Assam in January 1992 with the leaders of the Hill Tribals, a series discussions have been held by the Union Home Minister.

The following understanding has been reached :

-

The Autonomous District Councils of Karbi Anglong and the North Cachar Hills District will be renamed as

KARBI ANGLONG AUTONOMOUS COUNCIL AND THE NORTH CACHAR HILLS AUTONOMOUS COUNCIL;

The jurisdiction of the two Councils for the exercise of executive powers will extend to the subjects/ departments listed in Annexure-I. A resolution to this effect will also be passed by the State Legislature.

To the above extend, the executive powers of the State will stand delegated to the above Councils;

The State Government will, before the beginning of the financial year, give an indication to the Councils of the overall financial allocations for them.

The Councils will, thereafter, prepare and pass their own budget and forward it to the State Government for being included in the overall State budget.

Ordinarily, no change will be made in the budget as proposed by the Councils.

However, if for any reasons it becomes necessary to do so, the Councils would be consulted and would be explained the reasons for change;

Action will be urgently initiated for amendment of Para

of the Sixth Schedule for transferring legislative powers to the Councils in respect of the following subjects, in addition to powers already available to them under the Sixth Schedule;

Industries, subject to the provisions of entries 7 and 52 of List I of Seventh Schedule;

Communications, that is to say roads, bridges, ferries and other means of communication not specified in List I:

municipal tramways, ropeways, inland waterways and traffic thereon subject to the provisions of List I and List III with regard to such waterways;

vehicles other than mechanically propelled vehicles;

Preservation, Protection and improvement of stock and prevention of animal diseases;

veterinary training and practice;

and Cattle Pounds;

Primary and Secondary Education;

Agriculture, including agricultural education and research, protection against posts and provention of plat diseases;

(f) Fisheries;

(g) Water, that is to say water supplied, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I;

(h) Social security and social employment and unemployment;

insurance,

(i) Flood control schemes for protection of villages, paddy fields, markets, town etc. (

not of technical nature);

0) Theaters and dramatic performances, cinemas subject to the provisions of entry 60 of List I;

Sports, entertainments and amusements;

Public Health and sanitation, hospitals and dispensaries;

Minor irrigation;

Trade and Commence in, and the production, supply and distribution of Foodstuffs, Cattle­ fodder, raw cotton and raw jute;

and

Libraries, museums and other similar institutions controlled or financed by the State;

ancient and historical monuments and records other than those declared by or under law made by Parliament to be of national important.

Additional, the feasibility of inclusion of "alienation of land" in Clause (a) of Sub-para (I) of para 3 of the Sixth Schedule will be examined.

The laws relating to List III of the Seventh Schedule of the Constitution enacted by the Councils shall be reserved for consideration and approval of the President.

Action will be initiated for necessary amendment of the Sixth Schedule to provide for exercise of discretionary powers by the Governor of Assam in respect of matters specifically indicated or entrusted to the Councils in the manner provided for the paragraph 20-BB of the Sixth Schedule of the Constitution.

However, the present formulation in paragraph 20-BB may be modified to provide that in addition to the Council of Ministers, the Governor shall consult the District Council by omitting the words "and if he thinks it necessary".

Additional provisions viz.

paragraph 2 (6) ,

2 (6A) excluding the first proviso thereunder, 8 (4) and 10 (3) may also be brought within the purview of para 20-BB.

Para 14 (2) of the Sixth Schedule be modified by omitting the words "with the recommendations of the Governor with respect thereto".

The State Government would propose to the Central Government to examine the feasibility of bringing paragraphs 4 (3), 4 (5) , 12 (I) (b) and 17 of the Sixth Schedule within the purview of paragraph 20-BB.

While law and order will continue to be the responsibility of the State Government, it would, however, evolve a mechanism for consultation with the

C.E.M. of the Council concerned regarding the posting of senior Police and law and order Officers i.e. the Superintendent of Police and below the Deputy Commissioner and below in the area of the Councils.

Similarly, the State Government will also evolve a mechanism for associating the C.E.M. of the Council concerned in the performance appraisal/ recording of Confidential Report in respect of the above-mentioned Officers in accordance with the procedure being followed by the State Government.

(ix) In the finalisation of the Annul Plan, for the discussions with the Planning Commission, Officers of the Councils would be included in the State delegation.

The feasibility of separately mentioned the funds meant for the areas of the Councils in the releases made by the Union Government and the modalities for the same will be examined urgently.

A suitable mechanism will be evolved to monitor the adequacy and promptitude in release to the Councils by the State Government of funds meant for the Councils.

Signed a New Delhi, on April 1, 1995, by

Sd/ -

(DHOROM SING TERON) CHAIRMAN, ASDC

Sd/ -

(ROBINDRA RONGPI) PRESIDENT,

KARBI STUDENTS' ASSOCIATION (KSA)

Sd/ -

(PRAKANTO WARISA) PRESIDENT,

NORTH CACHAR HILLS STUDENT'S FEDERATION (NCHSF)

Sd/ -

(JOITHON LONGMAILAI), PRESIDENT,

DIMASA STUDENT'S UNION (DSU)

Sd/ -

(HOLIRAM TERANG) SPOKESMAN, ASDC

Sd/ -

(JAYANTA RONGPI) SPOKESMAN, ASDC

Sd/­

(HITESHSWAR SAIKIA)

CHIEF MINISTER OF ASSAM

In the Presence of

(SHRI S. B. CHAVAN) HON'BLE UNION HOME MINISTER.

ANNEXU RE - 1

DEPARTMENT FOR ENTRUSTMENT TO THE N.C. HILLS & KARBI ANGLONG AUTONOMOUS DISTRICT COUNCI LS UNDER PARA 5 (2) OF SI XTH SCHEDULE

TO THE CONSTITUTION OF I NDIA

Industry.

Animal Husbandry & Veterinary.

Forest.

Agriculture.

P.W.D.

Sericulture.

7. Education :

(A) Primary Education upto level of

Higher Secondary Education.

(B) Adult Education.

Cultural Affairs.

Soil Conservation.

Co-operation.

Fisheries.

Panchayat and Rural Development including DRDA.

Handloom & Textile.

Health & Family Welfare.

Public Health Engineering.

Irrigation.

Social Welfare.

Flood Control Department.

Sports & Youth Welfare.

Weight & Measure.

2 1. Food & Civil Supplies.

Town & Country Planning.

College Education (General), including Library Services, District Museum & Archeology.

Land Reforms.

Publicity / Public Relation.

Printing & Stationery.

Tourism.

Transport.

Excise.

Finance including Sales Tax on purchase of good other than Newspapers, Excise, Professional Tax.