evidence: With a view to covering the financial requirements of the Second Plan, which are much larger than was assumed by the Taxation Enquiry Commission, and to avoiding the dangers of excessive deficit financing, the target for additional taxation in the Plan estimates was in fact raised to Rs 8.5 billion, so as to cover the gap of Rs 4 billion also. Taxation has to be supplemented by other devices, such as appropriate pricing policies for certain public enterprises or fiscal monopolies and economies in both Plan and non-Plan expenditures. But it is unlikely that any substantial resources can be obtained from these other sources. [...] Revision of the plan