Dr.B.R. Ambedkar criticized the imperial Government for their oppressive system of taxation and emphasized the necessity of progressive system. Though India's tax policy is based on the principles of equity and justice theoretically, but in practice the experiences in this regards are disappointing. Similarly Dr. Ambedkar critique of the British Government's expenditure policy of top priority to unproductive expenditure vis-à-vis welfare program held equally good in case of expenditure policy after independence.
Dr. K.S.Ingole is Reader in the Department of Economics, at Post Graduate Studies and Research, S.N.D.T.Womens' University, Mumbai. He is graduate from Milind College of Arts, Aurangabad, and Post-graduate from Dr.Babasaheb Ambedkar Marathwada University, Aurangabad and Doctorate from Mumbai University, Mumbai. He has a wide experience of over thirty years in teaching and research in economics with special reference to Dr. B.R. Ambedkar's contribution to economic development.
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