had been made starting in 1908. Its proponents included the Hindu leader Bhai Parmanand, Congress leader Lala Lajpat Rai, industrialist G. D. Birla, and various Sikh leaders. After the 1940 Lahore resolution of the Muslim League demanding Pakistan, B. R. Ambedkar wrote a 400-page tract titled Thoughts on Pakistan. In the tract, he discussed the boundaries of Muslim and non-Muslim regions of Punjab and Bengal. His calculations showed a Muslim majority in 16 western districts of Punjab and non-Muslim majority in 13 eastern districts. In Bengal, he showed non-Muslim majority in 15 districts. He thought the Muslims could have no objection to redrawing provincial boundaries. If they did, "they [did] not understand the nature of their own demand". After the breakdown of the 1945 Simla Conference of viceroy Lord Wavell, the idea of Pakistan began to be contemplated seriously. Sir Evan Jenkins, the private secretary of the viceroy (later the governor of Punjab), wrote a memorandum titled "Pakistan and the Punjab", where he discussed the issues surrounding the partition of Punjab. K. M. Panikkar, then prime minister of the Bikaner State, sent a memorandum to the viceroy titled "Next Step in India", wherein he recommended that the principle of 'Muslim homeland' be conceded but territorial adjustments made to the two provinces to meet the claims of the Hindus and Sikhs. Based on these discussions, the viceroy sent a note on the "Pakistan theory" to the Secretary of State for India . The viceroy informed the Secretary of State that Jinnah envisaged the full provinces of Bengal and Punjab going to Pakistan with only minor adjustments, whereas Congress was expecting almost half of these provinces to remain in India. This essentially framed the problem of partition. The Secretary of State responded by directing Lord Wavell to send 'actual proposals for defining genuine Muslim areas'. The task fell on V. P. Menon, the Reforms Commissioner, and his colleague Sir B. N. Rau in the Reforms Office. They prepared a note called "Demarcation of Pakistan Areas", where they included the three western divisions of Punjab (Rawalpindi, Multan and Lahore) in Pakistan, leaving two eastern divisions of Punjab in India (Jullundur and Delhi). However, they noted that this allocation would leave 2.2 million Sikhs in the Pakistan area and about 1.5 million in India. Excluding the Amritsar and Gurdaspur districts of the Lahore Division from Pakistan would put a majority of Sikhs in India.